Yam has the following utility function for Apples (X₁) and Ice Cream (X₂),U(X₁,X₂) = Min{3X₁,X₂}. Yam likes to get more of both Apples and Ice Cream.Suppose Yam has an income of M = $160 budgeted to be spend on these two goods and the prices of Apples and Ice Cream are p₁=$2, p₂=$1.Yam's optimal consumption of Apples is ________ andIce Cream is ________ ,(in numerical values with no comma or decimal place.)Suppose a quantity tax of $1 is imposed on Ice Cream.Yam's after tax optimal consumption ofApples is ________ andIce Cream is _____ .( in numerical values with no comma or decimal place.)Suppose instead of the quantity tax, the government choose to impose a lump-sum tax of $20. After the imposition of the lump-sum tax, Yam's optimal consumption of Apples is ________ andIce Cream is (in numerical values with no comma or decimal place.)If government would have to impose one of these 2 kinds of taxes, which of these types of tax would be better option for Yam ,(please put Q for quantity tax and L for lump-sum tax, upper case only).Which ofthese types of tax would generate more money for the government .( Q for quantity tax and L forlump-sum tax, upper case only).