Answer:
d. Internal
Explanation:
This is an example of internal change. It is important to remember that the IRS (internal revenue services) implemented a new procedure for filing taxes (an internal activity of an organisation).
Therefore the Able, Baker, and Charlie, Ltd., would be experiencing internal changes in the way it files taxes once the new rule is implemented.
Another example of internal change occurs when a company merges with another, new policies may be imposed and there may be changes in their administrative procedures.
