Microeconomics Question: Economists claim that land value taxes do not impair economic efficiency because?

A) They dont result in a change in the amount of land available

B) landowners are, as a group, financially secure and able to pay the taxes

C) The supply of land is infinitely elastic

D) Rent represents a small part of income paid to American resource suppliers, so taxes on wages and salaries are more disruptive

and why?