Final answer:
Revenue will never appear on a post-closing trial balance because it is a temporary account which is closed at the end of an accounting period, resetting its balance to zero.
Step-by-step explanation:
The item that will never appear on a post-closing trial balance is b) Revenue. The purpose of a post-closing trial balance is to ensure that all temporary accounts, which include revenues, expenses, and dividends, have been closed and their balances reset to zero. This allows for the new accounting period to start with a clean slate. Therefore, the post-closing trial balance will only contain permanent accounts such as assets, liabilities, and equity, with retained earnings showing the accumulation of past earnings not distributed as dividends.