Which of the following statements about the burden of a tax is correct?

1. A Option A: The tax burden generated from a tax placed on a good consumer perceive to be a necessity will fall most heavily on the sellers of the good
2. B Option B: The burden of a tax falls on the side of the market (buyers or sellers) from which it is collected
3. C Option C: The distribution of the burden of a tax is determined by the relative elasticities of determined by legislation.
4. D Option D: The tax burden falls most heavily on the side of the market (buyers and sellers) that is most willing to leave the market when price movements are unfavorable to them.