Which of the Following Examples Illustrates Fiscal Federalism?​

Which of the following examples illustrates fiscal federalism?​ 

A)  The national government of Nilkoma buying company shares and investing them in nation-building projects​ 
B)  The national government of Paplis borrowing funds from neighboring countries to finance its national policies​ 
C) The national government of Yokojima delegating its states to carry out population control policies and allocating a portion of taxes collected to them 
D) The national government of Gegvant creating a pooled-resources fund in order to raise money to carry out its day-to-day government functioning activities 
E) The nation of Gargantua withdrawing from the economic union of which it has been a member for more than five decades