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

The property 'has equity' applies to instances of 'LegalEntity', and 'instrumentality' is a subclass of 'LegalEntity'. Which class can appear as the value of 'has equity' for instances of 'instrumentality'?

A. non-governmental organization
B. owners' equity
C. not for profit organization
D. value-added tax identification number

Answer: owners' equity