An "Includes " note provides further definition of what's included in a category
Answer: Option B
Step-by-step explanation:
Includes basically means adding something to that particular category. It helps us to understand more about the category. If a list is given an include is added in the notes to add extra details required for the comprehension of the reader.
Include means to insert something to add specificity to the notes. Ex: Bill includes GST. Here it means the bill is prepared added along with the taxes that has to be applied for buying that particular thing.