The correct answer is D. Pension and fund receipts.
GNP at market price is the total market value of all final goods and services produced in a country in a given year, plus net income from abroad. It is calculated by adding up the value added of all sectors of the economy, plus net factor income from abroad.
Wages and salaries are included in GNP because they are part of the value added of the production process. Indirect taxes are included because they are part of the price that consumers pay for goods and services. Capital depreciation is included because it represents the cost of using capital goods in the production process.
Pension and fund receipts are not included in GNP because they are not part of the production process. They are payments made to individuals by the government or private pension funds, and they do not represent the production of any goods or services.