<prompt> Wakati bidhaa inatozwa ushuru, mzigo wa ushuru unamwangukia zaidi mtumiaji ikiwaA. mahitaji hayana unyumbufu na usambazaji hauna unyumbufu B. mahitaji hayana unyumbufu na usambazaji una unyumbufu C. mahitaji yana unyumbufu na usambazaji hauna unyumbufu D. mahitaji yana unyumbufu na usambazaji una unyumbufu  <response>: <reason> B 