Florida documentary stamp tax on deeds is:

Option A is incorrect because $0.35 per $100 is half the actual rate in Florida. This might confuse students who are mixing up Florida's rate with another state or misremembering the amount.

Option C is incorrect because $1.00 per $100 is double the actual rate in Florida. This could be a distractor for students who have confused Florida's rate with a higher tax rate in another state or have doubled the correct amount by mistake.

Option D is incorrect because $0.50 per $100 is a common documentary stamp tax rate in many other states, but not in Florida. Students often remember this general rate but fail to account for state-specific variations.