In this situation, what is the role of the listing agent when the seller has been notified that special assessments will be levied on the seller's property in the following tax year?

a. Inform the seller about the potential impact on the property's value
b. Advise the seller on potential options for addressing the special assessments
c. Assist the seller in understanding the legal implications of the special assessments
d. Communicate with potential buyers about the special assessments