Final answer:
The carrier needs to know the value of the load primarily for billing purposes, as it helps to determine shipping costs and insurance needs.
So option (C) is correct.
Step-by-step explanation:
The carrier needs to know the value of the load for several reasons, and among the options provided, c) for billing purposes is the most directly relevant. Carriers typically base their shipping rates on various factors, including the weight, size, and value of the items being transported. Knowing the value of the load is essential for determining the correct shipping costs, which may vary if the goods require special handling or insurance due to their high value. In addition to billing, the value of the load can also be important for insurance purposes in case the goods are lost or damaged during transit. While taxation and tracking are significant elements of logistics, they are not as directly related to the need to know the value of the load as billing and insurance are.