Concept:Non-tax sources are government incomes that are not collected as taxes, such as rents, royalties, fees, and fines.Explanation:From the table, the tax items are company income tax, custom and excise duties, personal income tax, and value added tax.The non-tax revenue items are rents and royalties and fees and fines.Rents and royalties = $75.00 millionFees and fines = $60.00 millionTotal non-tax revenue = $75.00+$60.00=$135.00 millionAnswer:C. $135.00 m