The following revenues were among those reported by Tosa Township in 2018:

Net rental revenue (after depreciation) from a parking garage owned by Tosa..... $40,000

Interest earned on investments held for employees' retirement benefits................ $100,000

Property Taxes......................................................................................................... $6,000,000

What amount of the foregoing revenues should be accounted for in Tosa's governmental funds?

a. $6,140,000

b. $6,100,000

c. $6,040,000

d. $6,000,000

Please show work (if any) and explain the answer you chose. Thank you.