It would be "(D) The Philippines, Guam, and Puerto Rico" that were acquired by the United States as a <span>result of the Spanish-American War, since these had previously been owned by the Spanish, who lost the war. </span>
Because it Putnam tax on everything that required paper, including marriage licenses, business papers, stamps, blank paper, and literally anything else you could think of with paper. They found it excessive and an obnoxious insult from the Mother Country that originally kind of left them alone for so long.