Match the following.

List-I (Issues)	List-II (Elements)
a. Issues relating to nations	1. Safety standards of using product
b. Issues relating to competitive institutions	2. Assessment of tax liability
c. Issues relating to government	3. Dealers and retailers
d. Issues relating to customer	4. International cooperation
	5. Moral standards

A. a-4, b-3, c-2, d-1

B. a-1, b-2, c-3, d-4

C. a-1, b-2, c-4, d-5

D. a-5, b-2, c-1, d-3

Answer: Option A