Which, If Any, of the Following Is a Typical Characteristic

Multiple Choice

Which, if any, of the following is a typical characteristic of an ad valorem tax on personalty?

A) Taxpayer compliance is greater for personal use property than for business use property.
B) The tax on automobiles sometimes considers the age of the vehicle.
C) Most states impose a tax on intangibles.
D) The tax on intangibles generates considerable revenue since it is difficult for taxpayers to avoid.
E) None of these.