Which of the Following Options Is the Best COUNTEREXAMPLE to the General

Multiple Choice

Which of the following options is the best COUNTEREXAMPLE to the general claim that:
Everyone pays income taxes.

A) Trial lawyers and teachers don't pay any income taxes.
B) My sister doesn't pay income taxes.
C) People who have no income--including, for example, babies--do not pay income taxes.
D) No one should have to pay income taxes--taxation is theft.