$0, -$10, $0In this case, the entire tax is passed to Sofia, the consumer. Therefore, there is no change in producer surplus, because the price received by Sam remains the same, but there is a decrease of $10 in consumer surplus because Sofia now pays $10 more than before. Since no mutually beneficial transactions are lost as a result of the tax, all of the decrease in consumer surplus goes to government revenue. Therefore, overall surplus remains the same, and deadweight loss is zero. See Section: How a Tax Affects Market Participants.