You go to the bodega down the street and see the following sign: Your significant other nudges you and says, "We gotta get out of here. These people are trying to pick and choose what they are paying tax on." What is the best explanation for the sign that is displayed: a. It's all random; those little delis pick and choose what they want to tax. b. Grocery items are taxed at a different rate than prepared foods. c. They are collecting some money to send to Hezbollah for the Middle East crisis. You will never be able to explain it. d. This sign reflects individual budget measures passed by Albany in the year 2023. 3. Your cousin calls you, frantic because he received a collections letter from NYS Department of Taxation. He has not filed his tax return in several years. What is the best possible approach to recommend to him