a) Application layer is the topmost layer in TCP/IP protocol stack.Hence is related to software related things.
b) Presentation layer presents the data in proper format for transmission so it is concerned with semantics of the data.
c) Session layer maintains multiple connections and synchronisation since we know session is a combination of multiple connections and hence it is associated with dialog control management
d) Lastly transport layer deals with flow control and congestion control mainly.
Hence A) is the correct option.