Answer:
A. government transfer payments.
Explanation:
Option B is wrong because undistributed profits are already earned.
Option C is wrong because it is not an income for a company or a government.
Option D is wrong because rental income is also received and earned.
Government transfer payments are the redistribution of income, which is received earlier but not earned. It is a payment to an individual who received the income but not provided service. Therefore, option A answers.