The correct answer is D. Retirement pension.
Gross national product (GNP) is the market value of all final goods and services produced in a country in a given year. It is calculated by adding up the value of all goods and services produced by domestic residents, regardless of where they are located, and adding the value of net income from abroad.
Indirect taxes are taxes that are levied on goods and services, such as sales tax, value-added tax, and excise tax. These taxes are included in GNP because they are part of the price that consumers pay for goods and services.
Subsidies are payments made by the government to businesses or individuals to encourage them to produce or consume certain goods or services. Subsidies are not included in GNP because they do not represent a final sale of goods or services.
Wages and salaries before tax are the payments that employers make to their employees before taxes are deducted. These payments are included in GNP because they represent the value of goods and services that employees have produced.
Retirement pensions are payments that are made to retired workers by the government or by private pension plans. These payments are not included in GNP because they do not represent a final sale of goods or services.