The tables below show the expected revenues and projected expenditures from the budget of a hypothetical country in 1998. Use the information in the tables to answer the questions that follow. 
EXPECTED REVENUE

ITEM	AMOUNT ($ millions)
Rents, royalties and profits	75.00
Company income tax	150.00
Customs and excise duties	300.20
Personal income tax	80.00
Fees specific charges	60.80
Value added tax	100.00

PROJECTED EXPENDITURE

ITEM	AMOUNT ($ millions)
General administration	220.10
Maintenance of foreign missions	50.00
Transfer payments	65.00
Building of schools and hospitals	200.00
Road construction	180.90

(a) Calculate the total revenue from
(i) direct taxes [3 marks] 
(ii) indirect taxes [3 marks]
(iii) non-tax sources [3 marks]

(b) Determine the total
(i) capital expenditure [3 marks]
(ii) recurrent expenditure [3 marks]

(c) Determine whether the budget is a surplus or deficit. [5 marks]