The state collects a gasoline tax that must be used to support highway construction and maintenance

Gasoline revenue tax is generated from specific activity undertaken by state and thus it would be accounted for special revenue fund. General fund would include revenue and expenses of operating business of general nature and thus is not included in general fund. Internal service fund would include revenue and expenses related to inter governmental transfer and since gasoline tax is collected from public it is not included in special revenue fund. Debt service fund are separate fund account maintained for interest and principal payment on debt.

Thus, option (a), (b), (d) is incorrect and option (b) is correct.