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Identifying A Budget Surplus

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Which of the following scenarios illustrates a government budget surplus?
AGovernment expenditures are $100,000,000 and tax revenues are $110,000,000.
BGovernment expenditures are $220,000,000 and tax revenues are $210,000,000.
CGovernment expenditures are $120,000,000 and tax revenues are $110,000,000.
DGovernment expenditures are $140,000,000 and tax revenues are $110,000,000.
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