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In recent months, there has been considerable debate over if increased taxes should be a first or last resort in balancing the budget.

In this sentence we are talking about choice between first or last resort. Therefore, we need to use "whether" not "if" because "if" is used in conditions

A. over if increased taxes should be a first or last resort

B. over whether increased taxes should be a first or last resort Correct

C. about increasing taxes being first or last resorts

D. about if increased taxes is a first or last resort

E. concerning tax increases and their being first or last resorts
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