From the following items in Column I and Column II choose the correct pair :
Column I Column II
A. Direct Tax. i. Goods and Services tax
B. Indirect tax ii. Income tax
C. Revenue Receipts. iii. Disinvestment
D. Capital Expenditure. iv. Construction of a school
(a) A-i
(b) B-ii
(c) C-iii
(d) D-iv