Step 1: Legal provision.
Section 173(2) CrPC empowers the Magistrate to take various courses of action when police submits a final report (closure report).
Step 2: Options available.
- Accept the report and close proceedings.
- Reject the report and take cognizance.
- Direct further investigation under Section 156(3).
Step 3: Conclusion.
Thus, all options are available, making (d) the correct answer.