What Methods Are Available to Raise Revenue by Levels of Governments

What methods are available to raise revenue by levels of governments

A) All governments, federal, provincial, and local, rely on taxes to raise revenue for public purposes.
B) Federal and provincial governments use taxes to raise revenue, but local governments use borrowing.
C) Federal and local governments use taxes to raise revenue, but provincial governments use borrowing.
D) Provincial and local governments use taxes to raise revenue, but the federal government uses borrowing.