Final answer:
The Gap is the merchandising company listed as it purchases finished goods and sells them directly, which fits the definition of a merchandising business.
Step-by-step explanation:
The merchandising company among the options listed is C) The Gap. Merchandising companies are those that purchase goods in a finished state and then sell those goods without any further production. Examples include retailers or wholesalers. General Motors is a manufacturing company that produces vehicles, H&R Block is a service company providing tax preparation services, and Proctor & Gamble is a consumer goods company that manufactures a range of products.