Which of the following is an example of B$2$C electronic commerce?

Question $27$ options:

a$)$

Lisa mails her income tax to the IRS

b$)$

An electronics retailer purchases new inventories from Samsung through the Internet.

c$)$

Brenda returns a dress to WildcatFashions.com.

d$)$

Jane sells her unused fabric paint to Amanda through Ebay.com

e$)$

Both A & C