Quantity restrictions are equivalent to using a corrective

Question

Which of the following is NEVER true?                   

A. Quantity restrictions are equivalent to using a corrective tax.                

B. Quantity restrictions with tradable permits are equivalent to using a corrective tax.                  

C. Mandating equal pollution reductions from all firms is equivalent to using a corrective tax.                     

D. Both a and c are correct.                         

E. None of the answers is correct.