The AICPA guidelines suggest that taxes should be transparent and visible. This means that: a. The taxes affect similarly situated taxpayers in a similar manner. b. Taxes should be due at the same intervals of time each calendar year. c. The effect of tax rules on taxpayer decision making should be kept to a minimum. d. Taxpayers should have certainty rather than ambiguity as to when and how a tax is paid as well as how to calculate it. e. Taxpayers should know that a tax exists and how and when it applies to them