please answer the three questions! Thank you! i will give rating!

QUESTION 25 Which of the following IS NOT a regressive tax A. value added tax B. Individual income tax C. Federal unemployment taxes D. State and federal excise taxes on alcohol QUESTION 26 Permanent book/tax differences exclude A. Interest from US securities B. Tax credits that reduce federal tax liability C. Charitable contributions made during a year with a net loss D. Accelerated recognition of unearned revenue QUESTION 27 Tax rates can be A. current, deferred, or proportional B. regressive, progressive, or proportional C. proportional, retroactive, or progressive D. effective, regressive, or progressive