The correct answer here is B.
The Whiskey Rebellion of 1791, began because of the first tax law implemented during the presidency of George Washington. The tax was meant to apply to all alcoholic beverages but as whiskey was by far the most dominant US alcoholic product the tax became known as the "whiskey tax".
This did not sit well with the residents of Pennsylvania because firstly they were mostly farmers and they used their leftover products to distill whiskey. Whiskey was even used as a substitute for money as it served as bartering good between the residents. The people did not want to pay taxes on something they use to barter and create.