Please explain the meaning of each alternative answer, then justify why the answer have selected is correct, and why the answer have rejected are incorrect

1. Discussions over the introduction of a comprehensive capital gains tax in New Zealand has resulted in conflict between two characteristics of a good tax system. The conflicting characteristics most relevant to this debate are: (a) Progression and certainty b) Convenience and cognition (c) Horizontal equity and efficiency (d) Progression and efficiency 7 8 3 5 9