Answer: Examples of indirect taxes are excise tax, VAT, and service tax. Examples of direct taxes are income tax, personal property tax, real property tax, and corporate tax
source https://corporatefinanceinstitute.com/resources/knowledge/other/indirect-taxes/
The Answer is A.
This is because Lacey swims specifically in the summer months.
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Sadie
The answer is focusing on the concrete elements that can be directly pointed out.