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What are the OA's. I don't think B is is correct for 21. Because B has a definitive impact that increased taxes will definitely result in increased revenues. That is a certainty but increased parking violations do not guarantee increased revenues because: (1) you have to catch those violations to have any sort of increase... and its possible that more violations means more revenue (2) over a period of time people will stop making these violations .... but increased taxes cannot be stopped or escaped in any way
Above reasons are why I feel A is the right answer for 21.