The reason is very simple - profit.
The rabbits were not worth much to the Europeans, but were to the Aztecs, but the cocoa beans for the Europeans were like gold. They were a very attractive exotic product from which unique and unseen things were made. In the European market the cocoa beans had enormous price, and the demand for it was very high especially from the aristocracy which loved it and didn't speared money for it.
10,000 in taxes, because it’s twice as much pay so twice as much in taxes
The answer would be D, push Americans to buy American-made products