A small business owner has decided to set a SMART goal for their business to increase profits by $10\%$ within the next year. Which of the following actions is the most appropriate next step for the business owner to take in order to achieve this goal?

a$.$

Increase marketing efforts to attract new customers.

b$.$

Increase employee salaries by $10\%.$

c$.$

All of the above.

d$.$

Increase the price of their products by $10\%.$

e$.$

Cut costs by $10\%.$

f$.$

Offer a $10\%$ discount to all customers.