Answer:
Ok what do you need then? :)
Explanation:
The answer I think would be impuesto al valor agregado.
The correct answer is:
A. David ha abierto la lata.
"David ha abierto la lata", is the best Spanish equivalent to, "David has opened the can".

It depends on the subject, and what pronouns it passively carries.
I am pretty sure is D. <span />