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

A. 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.

B. 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

C. The burden of a tax falls on the side of the market (buyers or sellers) from which it is collected