Morris is looking over the financial reports for the Cold Company to see if the company can afford to create a position for a new foreperson. Tad is looking at the same reports to determine how profitable the company has been in the last six months in order to decide whether to sell or hold his investment in the company. Rose is looking at the reports to see if the company will be able to repay her for an outstanding loan. What is implied here?

a) Morris is from a labor union, Tad is from the human resources department, and Rose is from a taxing authority.

b) Morris is an internal user, but Tad and Rose are both external users.

c) Morris is from the human resources department, Tad is from the finance department, and Rose is from the taxing authority.

d) Morris is an external user, but Tad and Rose are both internal users.