Sinking fund is A. The fund for rebuilding a structure when its economic life is over B. Raised to meet maintenance costs C. The total sum to be paid to the municipal authorities by the tenants D. A part of the money kept in reserve for providing additional structures and structural modifications

Option B is incorrect because a sinking fund is not raised to meet maintenance costs. Maintenance costs are typically paid out of operating expenses.

Option C is incorrect because the total sum to be paid to the municipal authorities by the tenants is called a “rent.”

Option D is incorrect because a sinking fund is not a part of the money kept in reserve for providing additional structures and structural modifications. This money is typically called a “capital reserve.”