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 'International Financial Reporting Standard'? Context: an accounting framework developed by the International Accounting Standards Board (IASB)

A. module
B. industry sector classifier
C. occurrence kind
D. relationship qualifier

Answer: relationship qualifier