Either of these is better than the graduated income tax we have now. There are just too many perverse incentives inherent in an income tax and any of the other options removes the power of legislator to futz around with people, raising taxes on those whose votes they don't need and shoveling tax money toward those who will vote for them.
"A" is not an option since the federal government requires a revenue source to fund it's legitimate functions.
Our Founding Fathers would have found both "B" and "C" as excessively oppressive of our own populace. "B" places all taxation on domestic consumption and "C" places all taxation on domestic production.
Instead, they preferred to levy a revenue tariff on all imported goods. They considered this to be the least oppressive form of taxation. The Government had its revenue source, and Americans were FREE to both produce AND consume the bounty of their own labors and natural resources WITHOUT the burden of domestic taxation.