Choice "B" is correct. Non capital financing activities include borrowing for non capital purposes as well as cash receipts from grants or subsidies, property taxes, internal transfers, etc.
Choice "a" is incorrect. Operating activities generally result from providing services and producing or delivering goods and all other transactions not defined by other classifications. Internal transfers are classified as noncapital financing activities.
Choice "c" is incorrect. Capital and related financing activities include acquiring and disposing of capital assets, borrowing money for capital acquisitions and repaying amounts borrowed (including interest) as well as capital grants, special assessments levied for capital acquisitions, etc. Internal transfers are classified as noncapital financing activities.
Choice "d" is incorrect. Investing activities include making and collecting loans and acquiring and disposing of debt or equity instruments. Internal transfers are classified as noncapital financing activities.