Answer :
England tried to add to its empty treasury by doing "both and and b". The main reason for this was because they were greatly in debt after the French and Indian War. These taxes led to the American Revolution.
The third alternative is correct (C).
The English mercantilist system was based on colonialism, so that England had as its objective the commercial surplus in relations with the colonies. In this way, the products were bought cheap and sold expensive and everything was taxed by laws imposed by the crown.
One of those laws that caused revolt was the Tea Law and the Seal Law. After the War of the Seven Years (1756 - 1763) against France, England was in a complicated financial situation and imposed a series of tributes to the American colony. The Tea Law demanded that every document bears the seal of the English crown and the Tea Law existed that the settlers would only buy tea from the East India Company of English merchants.
The colonists resisted the tributes and this is considered the beginning of the conflict for the independence of the thirteen colonies.