Which of the following attitudes and actions is most likely to help decision$-$makers develop an efficient approach to taxation?

Question $2$Select one:

a$.$

All managers should own a copy of the Income Tax Act.

b$.$

Tax costs to a business should be regarded as controllable expenses, much like product costs and selling costs.

c$.$

Functional managers should not be held responsible for the tax effects of decisions within their divisions.

d$.$

Cash flows should be considered from a before$-$tax perspective when making decisions.