Which of the Following Is Not True with Respect to a Transaction

Which of the following is not true with respect to a transaction that is nonexchange in nature?

A) They are activities where benefits received are in direct proportion to the fees charged for goods or services.
B) They are activities heavily financed by taxes and other involuntary contributions from people and organizations who do not receive benefits directionally proportional to the contribution.
C) They are activities undertaken in response to the needs of the public.
D) They are activities where recipients may pay less than the cost of the goods or service received.