Which of the following would not be a failure of the horizontal equity concept?

Multiple Choice

Two taxpayers with identical income pay different amounts of tax because one taxpayer's income includes tax$-$exempt interest.

Two taxpayers pay different property tax amounts on similar plots of land $($i$.$e$.,$ same value$)$ because one plot of land is used to raise crops.

Two taxpayers pay different amounts of estate tax because one taxpayer's estate is worth significantly more.

All of the choices are correct.

None of the choices are correct.