Gail Owes $5,000 in Unpaid Taxes

Multiple Choice

Gail owes $5,000 in unpaid taxes. Using the back of an old t-shirt, she exe?cutes an instrument for $5,000 that otherwise meets the re?quire?ments for negotiability. This instrument is most likely

A) negotiable.
B) nonnegotiable, because an instrument must be on paper.
C) nonnegotiable, because a t-shirt is not sufficiently permanent.
D) nonnegotiable, because the government does not appreciate it.