Concept:The Ebira resistance in the early 20th century was a response to British economic exploitation through colonial taxes.Explanation:The British colonial administration introduced several policies to control local communities and extract wealth.One of the most resented policies was the collection of direct taxes.The Ebira people, who lived in the Niger-Benue Valley, strongly opposed this taxation policy.They saw it as oppressive because it forced them to give up their scarce resources.This resistance was part of a wider pattern of tax protests across colonial Nigeria.Answer:C. Taxation