Which of the following tags should he use?

Emilio wants to indent a paragraph by 17 pixels. Which of the following tags should he use?

A.
<INDENT PARA=17>

B.
<IMG SRC=”transparent.gif” WIDTH=”17″>

C.
<IMG SRC=”transparent.gif” HEIGHT=”2″ WIDTH=”17″>

D.
<IMG SRC=transparent.gif WIDTH=17>