Irv, an agent for Jin, signs an agreement with Kai on Jin's behalf but neglects to tell Jin that the agreement requires the payment of a certain tax. The government prosecutes Jin for failing to pay the tax. Jin is

a$.$ liable, because notice to Kai is notice to Jin.

b$.$ not liable, because Kai did not tell Jin about the tax.

c$.$ liable, because notice to Irv is notice to Jin.

d$.$ not liable, because Irv did not notify Jin of the tax.