I encountered this question before but it had choices. These were the choices:
A. Current Trends.
B. Inventory.
C. Processes
D. Plant and Equipment.
Rachel will describe it in her business plan under the heading D. PLANT AND EQUIPMENT.
Since her business is interior decorating, she must have a beautifully furnished office to persuade her potential clients to hire her. Her office is her output. It will help her generate income.