Which item below is one of the criteria used to define a primary governmental unit?

		a.The unit must be fiscally dependent on a separate governmental unit.
		b.The unit must derive the majority of its revenues from its own local tax base.
		c.The unit must be fiscally independent of other state and local governments.
		d.The unit must not manage fiduciary funds.
		e.The unit must qualify for the modified approach to accounting for depreciation.