Which of the Following Distinctions Separates Government User Charges from Taxes

Multiple Choice

Which of the following distinctions separates government user charges from taxes?

A) Taxes are spent for general government costs and are not earmarked; user charges are earmarked
B) The federal government collects taxes but not user charges.
C) Taxes are collected by coercion; user charges are proceeds from voluntary exchange.
D) None of the above.