Normative statements express opinions on what should be

Steps:

• Identify normative statements as value judgments about policy or desirability, unlike positive statements which describe facts.
• Examine each option for opinion-based language like "best" or "should."
• Rule out factual descriptions of current conditions or observations.
• Select the option that prescribes an action or ideal outcome.

Why D is correct:

• Normative statements involve subjective judgments; "Taxes are the best way" opines on optimal policy, fitting the definition of expressing what ought to be.

Why the others are wrong:

• A states a factual property of money's liquidity, a positive observation.
• B describes an existing government practice, a verifiable fact.
• C reports an empirical wage difference, not a value judgment.

Final answer: D