【单选题】Taxes can be either capital taxes or revenue taxes, although some taxes are neither type of tax. Which is the correct classification for the following three taxes?
A.
Value added tax: Neither type Inheritance tax: Revenue tax National insurance contributions: Capital tax
B.
Value added tax: Revenue tax Inheritance tax: Capital tax National insurance contributions: Neither type
C.
Value added tax: Capital tax Inheritance tax: Neither type National insurance contributions: Revenue tax
D.
Value added tax: Neither type Inheritance tax: Capital tax National insurance contributions: Revenue tax