Choice "A" is correct. Imposed non-exchange revenues include property taxes and fines.
Choice "d" is incorrect. Derived tax revenues represent a non-exchange transaction that derives its revenue from exchange transactions such as sales taxes (on sales) and income taxes (on income).Choice "c" is incorrect. Government-mandated non-exchange transactions represent non-exchange transactions that compel the collection of revenues for certain activities, such as environmental clean up, etc.Choice "b" is incorrect. Voluntary non-exchange transactions are non-exchange transactions that effectively represent contributions, such as grants, etc.