Answer:a. post-conventional
Step-by-step explanation:
Postconventional Morality
Postconventional morality this is a stage in which a person has established what they personally believe and consider to be ethical and moral behavior irrespective of what others believe.
They usually follow all social ethics as everyone does but if they feel some of those contradict with their personal morality they would go against those.
A person at this stage will stay true to their own person ethics when there is a contradiction between their ethics and those accepted by the society at large.
Mr Lambers is deviating from the social norm of paying taxes because personally he doesn't believe in this government irrespective of whether everyone else pays their taxes , he is staying true to his own ethics.