Task: Inferred Instance Class Reasoning (ontology: Business_Finance/Financial_Industry_Business_Ontology)

After reasoning over the ontology, which class is one valid inferred class for the instance 'SHPR'? Context: ISO 15022 classifier for corporate actions that pay shareholders an amount in cash issued from the shares premium reserve

A. market category classifier
B. ledger account classifier
C. relationship period qualifier
D. action classifier

Answer: action classifier