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

The property 'final state described in' applies to instances of 'securities offering', and 'firm commitment offering' is a subclass of 'securities offering'. Which class can appear as the value of 'final state described in' for instances of 'firm commitment offering'?

A. potential issuer
B. final prospectus
C. potential underwriter
D. primary identifier issuer

Answer: final prospectus