Gerry is a single parent whose income increased significantly by $50,000. Because she didn't change her federal withholding, she now has a sizable balance due on her return. Gerry will need to set up an installment agreement with the IRS. What is the fee for setting up an installment agreement for tax year 2019, and what methods can she use to pay the balance?

a) 25% of the tax due by direct debit, credit card, debit card.

b) $225 paid by credit card, debit card, or payroll deduction.

c) $225 paid by credit card, cash, payroll deduction, or direct debit

d) $107 paid by credit card, debit card, or payroll deduction.