Answer:
Option B is Taxes and borrowing is the correct answer.
Explanation:
Option B is Taxes and borrowing is the correct answer because there are only two types of receipts: revenue receipts and capital receipts. Accordingly, in this case, taxes are revenue receipts and borrowings are capital receipts. The government receives revenue from taxes which includes direct taxes and indirect taxes. Moreover, a large part of the tax is collected from indirect taxes.
