Use the Figure Below to Answer the Following Question(s)

Multiple Choice

Use the figure below to answer the following question(s) .
Figure 4-8

Refer to Figure 4-8. The supply curve S ₁ and the demand curve D indicate initial conditions in the market for soft coal. A $40-per-ton tax on soft coal is levied, shifting the supply curve from S ₁ to S ₂. Which of the following states the actual burden of the tax?

A) $10 for buyers and $30 for sellers
B) $30 for buyers and $10 for sellers
C) The entire $40 falls on sellers.
D) The entire $40 falls on buyers.