Which statement below expresses the lifeblood theory?
a) The assessed taxes must be enforced by the government;
b) The underlying basis of taxation is government necessity, for without taxation, a government can neither exist nor endure;
c) Taxation is an arbitrary method of exaction by those who are in the seat of power;
d) The power of taxation is an inherent power of the sovereign to impose burdens upon subjects and objects within its jurisdiction for the purpose of raising revenues. (2012 BAR)