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XtraCom Industries, Inc., a domestic corporation, receives a Notice of Assessment for deficiency income tax and penalties for the tax year 2023 from the Bureau of Internal Revenue (BIR). Within 30 days, XtraCom files a protest with the BIR. The BIR issues a Decision on Protest denying the protest in part. Within 60 days from receipt of that denial, XtraCom files a Petition for Review with the Court of Tax Appeals challenging the deficiency. (a) Identify the central Administrative Remedies doctrine implicated by this scenario and state its essence. (b) Distinguish the controlling rule on exhaustion of administrative remedies and the effect of a protest denial by the BIR. (c) Apply the doctrine to the facts and state whether the Court of Tax Appeals has proper jurisdiction to hear XtraCom’s petition and the likely disposition of the case.