Final answer:
The simplest collection alternative is a Streamlined Installment Agreement, which allows taxpayers to make monthly payments and resolve their tax debt within 72 months.
Step-by-step explanation:
The simplest collection alternative is b. Streamlined installment agreement. A streamlined installment agreement is a payment plan option for taxpayers who owe $50,000 or less in combined tax, penalties, and interest and who can fully pay the debt within 72 months. It is a simplified and convenient way to make monthly payments and resolve the tax debt.