Choice "B" is correct. Only the $9,000,000 property taxes, licenses and fines are classified as Estimated Revenues. The $5,000,000 proceeds of debt issue and the $1,000,000 interfund transfer would be classified as Estimated Other Financing Sources in the budgetary entry.Choice "d" is incorrect. The $ 1,000,000 interfund transfer would be classified as Estimated Other Financing Sources, not Estimated Revenues.Choice "a" is incorrect. The $5,000,000 proceeds of debt issue would be classified as Estimated Other Financing Sources, not Estimated Revenues.Choice "c" is incorrect. Both the $1,000,000 interfund transfer and the $5,000,000 proceeds of debt issue would be classified as Estimated Other Financing Sources, not Estimated Revenues.