c$.$ SEC regulations provide for a procedure known as incorporation by reference. Which of the following best illustrates the concept of incorporation by reference?$$

A partnership is incorporated by reference to the U$.$S$.$ Tax Code.

The incorporation of a proprietorship or partnership.

Inclusion of information on officers$$ remuneration in Form $10-$K by reference to the same information in the shareholders$$ proxy statement.

Footnote reference to market data per share since incorporation.