With Respect to Local Finance

With respect to local finance,

A) death and gift taxes are the major source of revenue and most expenditures are for hospitals and health services.
B) the corporate income tax is the major source of revenue and natural resource development is the major type of expenditure.
C) property taxes are the basic source of revenue and education is the major type of expenditure.
D) sales and excise taxes are the major source of revenue and highway construction and maintenance is the major type of expenditure.