Answer: (C).
The second plan is an example of an "operating plan".
Step-by-step explanation:
An operating plan is a detailed plan that breaks down a long-term strategic plan to be implemented over several years, into smaller units that can be achieved within shorter periods (such as one year).
Within the period allocated to the operating plan, weekly and monthly targets are set, and short term objectives are developed. Processes are then put in place and resources are deployed towards meeting these targets and objectives.
Once targets are met, then the next phase of the long term plan is acted upon.
All of this is done with the main purpose of achieving the long term organizational goals and objectives.
Therefore, the 12-month plan set up by the management of Computer Rescues, Inc. is an "operating plan".