All of the following would be listed as surplus items on the U. S. balance of payments international accounts except

A. sales of U. S. dollars to foreign residents.

B. U. S. tourists' expenditures in foreign countries.

C. exports of merchandise.

D. foreign military spending in the United States.

The correct answer is B: U. S. tourists' expenditures in foreign countries.

Explanation:

To be listed as a surplus in the U. S. balance of payments, it needs to be an entry of money to the economy. The option B is the only one that does not meet the requirements. U. S. tourists' expenditures in foreign countries mean an exist of money to other countries.