The correct answer is B) Finance Bill.
A Finance Bill is a bill introduced in a legislature to change the revenue and expenditure of the government. It is usually introduced in the year following the budget. The Finance Bill contains the proposed tax changes for the coming year.
A memorandum is a written communication that is used to provide information or instructions. It is usually shorter than a report and is not as formal.
A report is a document that provides information about a particular topic. It is usually longer than a memorandum and is more formal.
An audit is an examination of financial statements to ensure that they are accurate and complete. It is usually conducted by an independent auditor.