One reason for middle class resentment of the French Aristocracy was that

a. The aristocracy paid no taxes while the bourgeoisie paid heavely
b. The middle class felt shut out of many government offices and honors

I think it is A.

Right again!

Yup... I agree with you. There is nothing like the govt. hitting the pocketbook to get people upset.

You are correct, one reason for middle class resentment of the French Aristocracy was that the aristocracy paid no taxes while the bourgeoisie (middle class) paid heavily.

To arrive at this answer, we can look at the historical context of the French Revolution. During this period, the French aristocracy enjoyed many privileges and exemptions from taxes. They were exempt from paying the taille, a direct land tax that burdened the common people, including the bourgeoisie. This created a significant disparity in the tax burden between the aristocracy and the middle class.

The bourgeoisie, on the other hand, was the rising entrepreneurial and professional class. They were becoming increasingly wealthy and successful but faced many restrictions in terms of political power and social status. While the aristocracy held most government offices and honors, the middle class felt shut out and excluded from these positions of influence and prestige.

Therefore, the lack of tax burden on the aristocracy and the exclusion of the middle class from government offices and honors contributed to the resentment felt by the middle class towards the French aristocracy.