(a) Is true. The topology $\tau'$ is just the minimal topology on $X$ that makes $g$ continuous. For this we need all sets of the form $g^{-1}[O]$ for $O \in \tau$ to be in the topology. The facts that $\tau$ is a topology and that $g^{-1}$ preserves unions and intersections, imply that these sets already form a topology.
This idea is used in the subspace topology as well:if $X$ would be a subset of $Y$ and $g(x) = x$ would be the standard embedding, sets of the form $g^{-1}[O] = O \cap X$ wouldform the subspace topology on $X$.
This plus the fact that surjectivity of $g$ is irrelevant in the proof of (a), shows (b) is false.
As to c) we introduce some notation, $X / \sim = \{[x]; x \in X\}$ is the quotient space (the set of classes) w.r.t. $\sim$ defined as $x \sim y$ iff $g(x) = g(y)$ (which one easily checks to be an equivalence relation by properties of $=$), and $q(x) = [x]$ is the standard quotient map that sends $x$ to its class, and $O \subseteq X /\sim$ is open iff $q^{-1}[O]$ is open in $X$ (so in $\tau'$).
To define a homeomorphism between $X/\sim$ and $Y$ when $g$ is surjective, the idea is obvious: define $\hat{g}([x]) = g(x)$, for $[x] \in X/\sim$.
This is well-defined because if we choose another representative for $[x]$, $[x] = [x']$ iff $x \sim x'$ iff $g(x) = g(x')$, the result of the definition is the same. This definition makes a diagram commutative: $\hat{g} \circ q = g$ by definition.
$\hat{g}$ is injective: suppose $\hat{g}([x]) = \hat{g}([x'])$ which means by the definition that $g(x) = g(x')$, and this says that $x \sim x'$ so $[x] = [x']$, as required.
$\hat{g}$ is surjective when $g$ is: if $y \in Y$ we pick $x \in X$ with $g(x) = y$, but then $\hat{g}([x]) = g(x) = y$ and $y$ is in the image of $\hat{g}$.
$\hat{g}$ is continuous: suppose $O \subseteq Y$ is open. Then $\hat{g}^{-1}[O]$ is open in $X/\sim$ iff (definition of quotient topology) $q^{-1}[\hat{g}^{-1}[O]]$ is open in $\tau'$, but $x \in q^{-1}[\hat{g}^{-1}[O]]$ iff $q(x) = [x] \in \hat{g}^{-1}[O]$ iff $\hat{g}([x]) = g(x) \in O$ iff $x \in g^{-1}[O]$, so $q^{-1}[\hat{g}^{-1}[O]] =g^{-1}[O]$ which is in $\tau'$ by definition.
$\hat{g}$ is open: suppose $O \subseteq X/\sim$ is open. This means by definition that $q^{-1}[O] \in \tau'$, so $q^{-1}[O] = g^{-1}[U]$ for some $U \in \tau$.
Claim: $\hat{g}[O] = U$ (which is then open, as required). To see the claim: Suppose $y \in \hat{g}[O]$, then $y = \hat{g}([x]) = g(x)$ for some $[x] \in O$. But $[x] = q(x)$, so $x \in q^{-1}[O] = g^{-1}[U]$, but then $y =g(x) \in U$. And if $y \in U$, pick $x$ with $g(x) = y$. ($g$ is surjective), so $x \in g^{-1}[U]$, and so $x \in q^{-1}[O]$, which means that $[x] \in O$ and so $y = g(x) = \hat{g}([x]) \in \hat{g}[O]$, showing the second inclusion.
Quite straightforward, though a bit tedious checking..