Respuesta :

the best answer here is b. estate tax - this is the tax that is applied on a transfer of wealth after the person died.

a. flat and d. recessive tax decribe how and weather the rates of taxation change for people who earn less or more (flat tax: everyone pays the same percentage).

Answer:

b. estate tax

Explanation:

An Estate Tax is a Federal tax that is collected on the value of a person's property at the time of his or her death. The tax is used on to properties that are transferred via a will or according to state laws of intestacy.