Administrative costs can best be described as: a. Those costs associated with making television advertisements, printing tax guides and other materials b. Those costs that are incurred by Inland Revenue in collecting tax and administering the Income Tax Act 2007 and related legislation c. Those costs that are incurred by Inland Revenue in collecting tax and administering the Income Tax Act 2007 d. Those costs that are incurred by a taxpayer in meeting their tax obligations, including their actual tax liability