Concept:Tax avoidance is the legal reduction of tax liability, unlike tax evasion which is illegal.Explanation:The use of legally permissible means to lower tax liabilities is called tax avoidance.Tax evasion involves breaking the law to avoid paying taxes.Tax relief and tax exemption are specific government-given reductions or exclusions, not general legal methods.Therefore, the correct term is tax avoidance.Answer:B. avoidance