The main factor in Shay's Rebellion was unfair taxing policies by local and state governments. The name of this rebellion came from Daniely Shay, one of the thousands of farmers who were upset with the taxes taking place on farmers during this era. Shay felt that farmers, especially in Massachusetts, were being treated unfairly. These individuals were supposed to pay taxes to the local and state tax collectors but never received their proper pay for fighting for the United States in the American Revolution.
Pretty sure B is the answer
Raw Materials and natural resources, sugar, lots of Tobacco, rice, and cotton.
They believed that the confederates had no military power and were going to be an easy win.