Under the SEC’s rules regarding independence, which of the following must a client disclose?

a. Only fees for the external audit.

b. Only fees for internal and external audit services provided by the audit firm.

c. Fees for the external audit, audit-related fees, tax fees, and fees for other non-audit services performed by the audit firm.

d. Only fees for systems implementation and design, and non-audit services performed by the audit firm.