Explanation:

Explanation

• A time bank is a reciprocity-based work trading system in which hours are the currency. With time banking, a person with one skill set can bank and trade hours of work for equal hours of work in another skill set instead of paying or being paid for services.
• The system of time banking has some restrictions. For example, it must avoid assigning any services or hours banked a monetary value as this would make them taxable. This restriction means that workers can’t easily offer services outside the community.