Adding tax receipts to find total government revenue

Steps:

• Add air passenger duty: 10 + tax on firms' profits 75 = 85
• Add income tax: 85 + 50 = 135
• Add sales tax (VAT): 135 + 300 = 435

Why D is correct:

• Total is the sum of all listed receipts, which equals 435m per basic arithmetic.

Why the others are wrong:

• A omits all but VAT.
• B adds VAT, income tax, and firms' profits but excludes air passenger duty.
• C adds VAT, income tax, firms' profits, and half of air passenger duty.

Final answer: D