Use the year function in cell ( C12 ) to calculate the year for the date of the formation of the SEC (cell ( C₄ )), entered in cell ( C₄ ).

a) ( YEAR(C12, C₄) )
b) ( DATEDIF(C₄, C12, Y) )
c) ( YEAR(C₄, C12) )
d) ( YEAR(C12) - YEAR(C₄) )