The Department of the Treasury assessed a tax debt on April 15, 2013. Subsequently, on April 15, 2022, the Department of the Treasury carried out a judicial collection process. Previously, he had not carried out any collection management. Collection management of the Treasury Department a.proceeds by enforcement procedure. b. proceeds because the debt is duly appraised. c. proceeds, but excluding enforcement and judicial proceedings. d. It does not proceed because the collection action is prescribed