3 (3) What factors do you consider bear upon the decision of a taxpayer when choosing between the Federal Court or the Administrative Appeals Tribunal in relation to the disallowance of an objection? Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a b C The costs involved and the nature and significance of the matter in dispute whether the materials involves the exercise of the Commissioner's discretion the nature and significant of the matter in dispute and amount of tax involved d the possibility of having to pay the other garty's costs in court e the nature of the evidence available f All of the above