Answer -
C. They were more dependent on imported manufactured goods so they bore the brunt of most of the tariffs.
Reason -
The South relied heavily on agriculture, and had little industry, so they got their manufactured goods from Europe. The tariffs forced them to pay extremely high taxes on those goods. The North, however, was very industrial, and they had most of these manufactured goods- they didn't get them from overseas and therefore didn't have to pay tariffs on them. Since the tariffs on Europe's goods were so high, the South had to rely on the North, who could basically sell those goods to the South at any ridiculous price they wanted to. It was not a fair deal.