Answer:
A. outsourcing.
Explanation:
Based on the information provided within the question it seems that Excite Enterprises is outsourcing their payroll and tax functions. This refers to when a company decides to hire another company to undergo and take the responsibility of a certain task that the company needs to complete. This is usually because the firm being hired can do it for a cheaper price or sometimes because the company does not have the required resources to get the task done.