Which statement best describes the implementation of a marketing plan?

a$.$ It entails gauging the extent to which marketing objectives have been achieved during the speci$-$fied time period.

b$.$ It provides the mechanisms for evaluating marketing results in light of the plan's objectives.

c$.$ It requires delegating authority and responsibility, determining a time frame for completing tasks, and allocating resources.

d$.$ It is the starting point of the marketing mix strategy to identify target markets.