An organization noticed a line item on their invoice for new green computing equipment for an advance recovery fee. How would you explain this item to your fiscal officer?

a$.$ It is a fee collected should the user need to recover files.

b$.$ It is a fee collected to find the user's IP address.

$c$ it is a fee to find the equipment if it is lost or stolen.

d$.$ It is a fee collected to dispose of a computer after its useful life.