Answer:
c. Time spent in April filling out forms.
Step-by-step explanation:
The activity option among those given in the scenario which is not an administrative burden of the US tax system, is the time spent in April filling out forms
Government resources are not spent on the tax form filling exercises carried out by tax payers, rather it is the tax payers themselves who spend their time filling these forms because it is their responsibilities.
Since no resources are spent on filling forms it is therefore not a burden