I think the answer to this is A
Gross income is the total income, from all sources, before taxes.
So it's not relevant what your tax rate is, if you earn 50 000 a year, then this is your gross income.
One reason is: the country would have really beautiful landscapes that people would be attracted too. Second reason: the country would have a really unique culture or cultural history that people would want to learn more or be also attracted too
Hope this helps
Have a happy holidays:)
