Task: Property Constraint Reasoning (ontology: Business_Finance/Financial_Industry_Business_Ontology)

The property 'has accountant' applies to instances of 'collective investment vehicle', and 's i c a f' is a subclass of 'collective investment vehicle'. Which class can appear as the value of 'has accountant' for instances of 's i c a f'?

A. fund data provider
B. fund distributor
C. fund investment restrictions set
D. fund accountant

Answer: fund accountant