Answer :
The main reason behind the Boston Tea Party in December 1773 is B. They wanted to protest British taxation without representation.
Background:
In the years leading up to the Boston Tea Party, the British Parliament had implemented several taxes on the American colonies, including the Townshend Acts, which imposed duties on various goods, including tea.
The Tea Act of 1773:
The immediate context for the Boston Tea Party was the Tea Act, passed in 1773. This law was intended to help the financially struggling British East India Company by allowing it to sell its tea directly to the colonies at a lower price than that of colonial merchants, but it retained the tax on tea.
The Event:
On the night of December 16, a group of colonists, including members of the Sons of Liberty, disguised themselves as Mohawk Indians to evade identification. They boarded three British ships docked in Boston Harbor and dumped 342 chests of tea, valued at about £10,000, into the water.
Consequences:
The Boston Tea Party provoked a furious response from the British government, leading to the implementation of the Intolerable Acts, which further restricted the rights of the colonists and escalated tensions that would ultimately lead to the American Revolution.