Which of the following would not be a failure of the horizontal equity concept?
A. Two taxpayers with identical income pay different amounts of tax because one taxpayer's income includes tax exempt interest.
B. Two taxpayers pay different amounts of property tax amounts on similar plots of land (i.e., same value) because one plot of land is used to raise crops.
C. Two taxpayers pay different amounts of estate tax because one taxpayer's estate is worth significantly more.
D. All of these.
E. None of these.
Answer: C