Questions 9 to 10 are based on the following news. At the end of the news item, you will be given 20 seconds to answer the questions. Now listen to the news. If governments want to raise more money, they can put in an additional tax on ______ firstly.

A. The man walked sixteen miles along a dangerous road.
B. The boy walked five hours in his sleep.
C. The student habitually walked to the Iowa River and swam in his sleep.
D. The man danced a minuet in his sleep.