Please answer with reason

An assessment becomes final and conclusive if

I. the tax is fully paid by the taxpayer.

II. the assessment is agreed by the taxpayer and the assessor.

III. no valid objection or appeal is lodged within the specified time limit.

IV. the objection or appeal is withdrawn by the taxpayer.

Select one:

a.

II and III only.

b.

I and II only.

c.

All of the above.

d.

II, III and IV only.