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

The property 'maximum over allotment percentage' applies to instances of 'issue over allotment terms', and 'debt issue over allotment terms' is a subclass of 'issue over allotment terms'. Which class can appear as the value of 'maximum over allotment percentage' for instances of 'debt issue over allotment terms'?

A. underwriting issuance closing
B. percentage
C. equity underwriting issuance process
D. securities issuance context

Answer: percentage