Which of the following options correctly completes the sentence?

The social security lump-sum election means the taxpayer elects to treat the lump-sum social security benefit as if the benefits:

a) For prior years had been received in those years, by amending the prior-year returns.

b) Had been evenly allocated among the reported years.

c) For prior years had been received in those years.

d) For prior years were received in the current years.