Which of these isnotan example of what economists mean by the excess burden of a tax?

a)	Monique and her husband saw a vacation home on Lake Michigan at an attractive price, but they chose not to buy it because the annual property taxes were so high.

b)	Geneva is considering taking a second job but decides against it because she knows that 40 percent of her earnings would go toward various taxes.

c)	Tarik makes more money than Luis, and as a result pays a higher share of his income in income taxes.

d)	Tom drives an extra 50 miles to buy liquor, because a neighboring state taxes it at a lower rate than the state where he lives.