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 'TEFRA C rule'? Context: securities regulation that is a U.S. Treasury Regulation section 1.163-5(c)(2)(i)(C), or any successor regulation, established under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), that relates to the classification of debt obligations as either 'bearer' or 'registered' for U.S. tax purposes and ensures that an issue of bearer debt satisfied 'reasonable arrangement' requirements

A. claim
B. regulation
C. de jure control
D. right

Answer: regulation