The government of Cregaria's budget lists the following projected revenues and outlays: $25 million in personalincome taxes, $15 million in corporate income taxes, $8 million in indirect taxes, $2 million in investment income,$27 million in transfer payments, $12 million in government expenditure, and $8 million in debt interest. Cregaria hasa government budget of ____________

Correct Answer is : Surplus of $3 million. Please explain how