Please refer to the data flow diagram below in answering the next question: 
In the next level of data flow diagrams, Process 3.1 is most likely to be labeled:
Definitions:
Taxable Income
The portion of an individual or entity's income that is subject to tax by governmental authorities, after deductions and exemptions.
Progressive
A political and social philosophy advocating for changes and reforms through governmental action in order to achieve a more equitable society.
Local Governments
Administrative bodies governing smaller geographical areas within a country, responsible for local policies and regulations, typically including cities or counties.
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