A person with a low income from an importing business, who receives large gifts of money from friends and has...

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A person with a low income from an importing business, who receives large gifts of money from friends and has no wealthy relatives, would prefer
 
a.
a regressive income tax, low custom duties, high estate taxes, and low gift taxes.
b.
a progressive income tax, high custom duties, low estate taxes, and low gift taxes.
c.
a regressive income tax, high custom duties, low estate taxes, and high gift taxes.
d.
a progressive income tax, low custom duties, high estate taxes, and low gift taxes.
  
 
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