Which of the following alternatives is correct? a. The Department of the Treasury is prevented from starting enforcement and collection procedures in cases where it issues a preliminary notice of deficiency and notice of collection in jeopardy. b. The Department of the Treasury may begin enforcement and collection proceedings in all cases where it issues a preliminary notice of deficiency. c. The Department of the Treasury may begin enforcement and collection proceedings after 30 days have elapsed from the issuance of a preliminary notice of deficiency without the taxpayer having requested reconsideration. d. The Department of the Treasury may begin enforcement and collection proceedings in all cases where it issues a final notice of deficiency. e. The Department of the Treasury may begin enforcement and collection procedures 60 days after the Court of First Instance issues a judgment confirming the deficiency without the taxpayer having requested an appeal