Which Is Correct Regarding Tapering Rates

Multiple Choice

Which is correct regarding tapering rates?

A) the principle is based on the carrier's ability to spread certain fixed cost over a greater number of miles
B) transportation rates increase with distance directly in proportion to the distance
C) in a one-source,one-market situation,the impact of the tapering rate will be to pull the location toward a point midway between the source and the market
D) Tapering rates are overexaggerated.