Of the choices listed here, the only one that is primarily a macroeconomic issue is B. All of the rest are primarily microeconomic issues.
Macroeconomic issues are ones that have to do with the economy as a whole. By contrast, microeconomic issues have to do with one firm or one household or one industry. A, C, and D clearly fall under microeconomics. Both C and D are decisions made by an individual based largely on his/her circumstances and tastes. A has only to do with one industry. By contrast, B looks at the impact of an economy-wide policy (taxes) on the behavior of all consumers. This is a macroeconomic issue.