Explanation:

- Option 1: Income Tax

- It's a direct tax imposed on individuals and entities on their earnings.

- Collected directly by the government from taxpayers.

- Option 2: Gift Tax

- A tax on the transfer of property by one individual to another while receiving nothing or less than full value in return.

- It's categorized as a direct tax.

- Option 3: Both (a) and (b)

- Both Income Tax and Gift Tax qualify as direct taxes because they are charged directly to individuals or entities.

- Option 4: Excise Duty

- An indirect tax levied on the production of goods.

- It's passed on to the consumer as part of the purchase price.