(WILL MARK BRAINLIST :D) who's up for the next challenge! or are you gonna pass this up?

Which situation represents the direct benefits of taxing citizens?
A.
a Hispanic woman becomes the first woman entrepreneur in the construction industry
B.
the number of African Americans serving on corporate boards of directors increases
C.
a 70-year-old woman receives social security benefits
D.
the price of smartphones and personal computers decreases