It should be a. According to Article 20 of the Administrative Reconsideration Law. If a citizen, legal person or other organization submits an application for administrative reconsideration according to law and the administrative organ refuses to accept it without justifiable reasons, the administrative organ at a higher level shall order it to accept it; When necessary, the administrative organ at a higher level may also directly accept it. So rule out item d. According to Article 19 of the Administrative Reconsideration Law, citizens, legal persons or other organizations may file an administrative lawsuit with the people's court within 15 days from the date of receiving the rejection decision or the expiration of the administrative reconsideration if they are not satisfied with the decision of the administrative reconsideration organ, or if the administrative reconsideration organ fails to reply after accepting it.