Final answer:
A physician's office is recognized as a covered entity under the HIPAA Privacy Rule and is responsible for protecting patient health information when it is used electronically.
Step-by-step explanation:
The covered entity under the HIPAA Privacy Rule is c. Physician office.
According to HIPAA, a covered entity is defined as health plans, healthcare clearinghouses, and healthcare providers that electronically transmit any health information in connection with transactions for which the Department of Health and Human Services has adopted standards. Specifically, a physician's office is a covered entity because it typically transacts protected health information electronically for billing and other processes.
However, other entities mentioned such as business associates (like attorneys who have access to health information) and document disposal companies are not covered entities themselves, but they may be required to sign business associate agreements to ensure they also protect the health information they handle.