The correct answer here is the option E.
The British Government thought that their increase of taxes would be accepted as they have lowered the the price of tea in the colonies and that the colonies would be grateful for a chance to get tea at the cheaper price. This as we all know did not work out and resulted in the Boston Tea Party where the colonists threw large amounts of tea into the water as a sign of protest.
Thomas Jefferson wrote the declaration of independence
The answer is D there were no guidelines to establish new states.