Select the items that are expenses for the federal, state, and local governments.
education
roads
national defense
payroll taxes

Roads and payroll taxes are the two items that are expenses for the federal, state and local governments. The correct option among all the options that are given in the question are the second and the last options. Taxes are collected by all the three types of government. On the other hand, the construction of roads in some cases can be a part of all three types of government as well.