Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Internal Revenue Allotment | Statement: [Cagayan de Oro City Government, budgetSource, Internal Revenue Allotment]

Target entity: Internal Revenue Allotment
Context triple: [Cagayan de Oro City Government, budgetSource, Internal Revenue Allotment]

• A. Internal Revenue Allotment system chosen
  The Internal Revenue Allotment system is the mechanism in the Philippines that automatically allocates a share of national government tax revenues to local government units to fund their operations and development programs.
• B. Internal Revenue Code
  The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
• C. Internal Revenue Code of 1939
  The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
• D. Internal Revenue Service
  The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
• E. Revenue Act of 1926
  The Revenue Act of 1926 was a major U.S. federal tax law that significantly reduced income tax rates and estate taxes as part of Treasury Secretary Andrew Mellon's broader program of pro-business tax cuts in the 1920s.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.