Choose the correct option from the following statements?

$1$ point

a$)$ It is important for marketing planning and strategy formulation to be handled by executives and not direct staff of the organization.

b$)$ Marketing planning must involve line management and should not be the sole preserve of the planning department.

c$)$ A tactical plan covers in quite a lot of detail the actions to be taken, by whom, during a short$-$term planning period. This is usually for more than one year.

d$)$ A strategic plan is a plan which covers a period beyond the next fiscal year. Usually this is for one year or less.