Taxes commonly used by many countries include: $($i$)$Import duty payable on specific types of imported goods $($ii$)$Individual income tax, usually deducted at source $($iii$)$Corporate income tax $($iv$)$Value added tax. Which of the above would normally be defined as direct taxation?

a$.($i$)$ and $($ii$)$

b$.($i$)$ and $($iv$)$

c$.($ii$)$ and $($iii$)$

d$.($ii$)$ and $($iv$)$