Which element of TACS plans, directs, controls, and coordinates all air operations within its AOR?

The correct choice is the AOC, or Air Operations Center. The AOC serves as the hub for command and control of air operations within a specific Area of Responsibility (AOR). Its primary role includes integrating and coordinating various air missions and ensuring that air operations are effectively aligned with overall operational objectives.

The AOC utilizes advanced systems and processes to assess the battlefield, allocate resources, and manage the execution of air power in conjunction with land and maritime forces. As such, it significantly contributes to strategic planning and operational command, making it essential for maintaining situational awareness and achieving mission success in air operations.

Other elements, such as the COD (Combat Operations Division), CRC (Control and Reporting Center), and TAC (Tactical Air Control), play important roles in the air operation hierarchy but do not encompass the full spectrum of planning, directing, controlling, and coordinating air operations in the comprehensive manner that the AOC does. The AOC is specifically designed for this level of oversight and coordination, making it the key answer for this question.