When the government collects funds from it's citizens or other parties, pursuant to GASB No. 33, this is a nonexchange revenue (in other words its not a sale, it is a taking). There are four major categories that are set forth in GASB No. 33. The collection of local transportation taxes best fits which category? a. derived tax revenues O b. all of the choices are valid c. none of the choices are valid O d. government mandated nonexchange transactions e. imposed nonexchange revenues Of. voluntary nonexchange transactions