Among the following, which one best represents the benefits-received principle of taxation?
a. the corporate income tax.
b. excise taxes on gasoline.
c. the personal income tax.
d. inheritance taxes.

The best example of the benefits-received principle of taxation is the exercise taxes on gasoline. The concept of this so-called benefits-received principle is that those who benefit most from the government in supplied goods and services should pay the taxes. Letter b is the good representation of that, for the people who most benefit from the good roads, they need to pay the gasoline taxes. It helps in repairing and constructing the highway. 

They are called independent

Ibelieve the answer is water and oil.