Option C and E are correct. we place the .tag files in WEB-INF/tags or sub directory. Whereas if we are creating custom tags using classes then we have to specify a TLD, in case if these tags are packaged as jar files, the TLD files are placed in META-INF directory of that jar file.
We can also place TLD files in WEB-INF or any sub directory of WEB-INF and then in
JSP we just specify the path of TLD file as "WEB-INF/myTld.tld"