If Transfer Payments Are Included When Evaluating Tax Burdens,what Would

If transfer payments are included when evaluating tax burdens,what would happen to the average tax rate of the poorest quintile of taxpayers and the richest quintile of taxpayers

A) The average tax rate will be lower for the poorest quintile of taxpayers but higher for the richest quintile of taxpayers.
B) The average tax rate will be lower for the poorest quintile of taxpayers and lower for the richest quintile of taxpayers
C) The average tax rate will be higher for the poorest quintile of taxpayers but lower for the richest quintile of taxpayers
D) The average tax rate will be higher for the poorest quintile of taxpayers and higher for the richest quintile of taxpayers