Answer:
Establecer o fundar una cosa, especialmente una costumbre, una ley o una forma de gobierno.
Explanation:
(I’m not a professional) but I would say that D would be a possible answer because it tests and shows what they (the interviewee) is interested in. Whether it’s for the money or the easy work etc.
The correct answer is the first one! Excise tax is specifically a tax that only applies to a particular class of goods, such as for example gasoline and tobacco
