Which of the following is a valid header for a procedure that is passed the number 15?

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Which of the following is a valid header for a procedure that is passed the number 15?
a. Private Function GetTax(ByVal intRate As Integer) As Decimal
b. Private Function GetTax(ByAdd intRate As Integer) As Decimal
c. Private Sub CalcTax(ByVal intRate As Integer)
d. Both a and c.

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