The correct option is C It was a direct tax on the colonists.
The fact that the Stamp Act imposed direct taxes on the colonists
was a key source of widespread indignation-second only to the fury
provoked by "taxation without representation." In 1767, Parliament
passed the Townshend Acts (which were indirect taxes) in an attempt to
get around the direct tax argument. Stamps were required for many items
used by the colonists, but that wasn't their legal objection (A).
In 1765, the idea of coercion by the king was not the main objection
(B). Explicit coercion did not come until 1766 in the Declaratory Act.
The Stamp Act did not restrict colonial trade (D), and the fees were not
unreasonably high (E).