Section 186, RA 7160. What is the tax base for the imposition by the province of professional taxes? (2011 Bar Question)

The question

Section 186, RA 7160. What is the tax base for the imposition by the province of professional taxes? (2011 Bar Question)

1. A.That which Congress determined.
2. B.The pertinent provision of the local Government Code.
3. C.The reasonable classification made by the provincial sanggunian.
4. D.That which the Dept. of Interior and Local Government determined.

This question has not been answered yet.