According to a new legislation concerning the income tax law, tax payers may be taxed for positive income tax or negative income tax depending on their annual revenues. Contrary to previous arrangements where income tax was charged only if an individual had reached a certain revenue threshold, the new legislation suggests compensation in the form of a negative income tax for those who failed to reach a minimum annual income. 'Income' for this purpose includes most sources of monetary contributions such as paid salary; personal property rental earnings, interest, dividend earnings and passive income. The only exemption would be a transfer of funds between first degree family members including children younger than 18 years old.

Question: Earning less than the minimum annual income without having other substantial sources of income will probably lead to a negative income tax.
Options:
A. true, B. false, C. uncertain
Answer: "C"