The correct answer is d.
The Whiskey rebellion was a revolt by farmers of Western Pennsylvania, especially small farmers of the back country who distilled and consumed whiskey , which was much easier to transport and sell than the grain that was used to produce it.
The distillers were resisting a tax, known as the liquor tax, on their whiskey which was a means of livelihood for them. The liquor tax had been enacted by congress in 1791 to raise money for the national debt.