Which, If Any, of the Following Transactions Will Increase a Taxing

Multiple Choice

Which, if any, of the following transactions will increase a taxing jurisdiction's revenue from the ad valorem tax imposed on real estate?

A) A resident dies and leaves his farm to his church.
B) A large property owner issues a conservation easement as to some of her land.
C) A tax holiday issued 10 years ago has expired.
D) A bankrupt motel is acquired by the Red Cross and is to be used to provide housing for homeless persons.
E) None of these.