The city of Granby, Colorado recently enacted a 1.5% surcharge on vacation cabin rentals that will help pay for the city's new elementary school. This surcharge is an example of ________.
A. A sin tax to discourage undesirable behavior
B. A government fine
C. An earmarked tax
D. Both a sin tax to discourage undesirable behavior and an earmarked tax
E. None of these
Answer: C