Three neighbors share a private dirt road off the main highway that leads to their homes. The Huang and Smith families value the road at $900 each and the Hudson family values the road at $700. The cost to pave the road is $2,400. Would a proportional tax or headcount tax policy be passed?

a. Neither would pass.

b. Yes, both would pass.

c. Only the proportional tax would pass.

d. Only the headcount tax would pass.