With no explanation, chose the best option from "A", "B", "C" or "D". constitutional rights are violated if the burden of the tax falls equally upon all members of the class, even though other classes bear lighter burdens or are wholly exempt, provided that the classification is reasonable and is not arbitrary. (See Fox etc. Corp. v. City of Bakersfield, supra, 36 Cal.2d at p. 142; City of Berkeley, supra, at p. 1344; Park ’N Fly of San Francisco, Inc. v. City of South San Francisco (1987) 188 Cal.App.3d 1201, 1213 [234 Cal.Rptr. 23].) It follows that where, as here, the classification itself is reasonable or the challengers have failed to meet their burden of negating any conceivable basis for it, disparity in tax rates between classes, or a dramatic increase in a tax rate as to one distinct cl v. Deukmejian (1991) 227 Cal.App.3d 663 [278 Cal.Rptr. 128] (<HOLDING>); California Trial Lawyers Assn. v. Eu (1988)

A: holding that a manufacturer who sold its health care products to a wholesaler for distribution and in return received sales reports and records from the wholesaler is not a consumer under the njcfa
B: holding prop 105 the publics right to know act that provided for disclosure requirements for advertising regarding household toxic products seniors health insurance nursing homes statewide initiative campaigns and sales of stocks and securities in businesses involved in south africa violated the singlesubject rule
C: holding claim that negligent supervision caused assault was health care liability claim because it was inseparable from the health care and nursing services provided
D: holding that the medicaid statute as amended by the federal nursing home reform amendments did not create a private cause of action for nursing home residents against nursing homes
B.