Considering the definition of the fact generator element, choose the CORRECT alternative: I - It is the moment when the tax is paid by the taxpaye...

Considering the definition of the fact generator element, choose the CORRECT alternative:

I - It is the moment when the tax is paid by the taxpayer.
II - It is the percentage applied to the tax base to find the tax amount.
III - It is the moment when the obligation is created for the taxpayer.
IV - It is the amount on which the tax rate is applied to calculate the tax amount.
a) Only I and II are correct.
b) Only II and IV are correct.
c) Only III and IV are correct.
d) Only I, II, and IV are correct.
e) Only II, III, and IV are correct.