Final answer:
An example of B2C is a CD, which is a consumer product sold directly to individuals for personal use. Desks and manuals could also be B2C products, whereas a tax return is not a B2C transaction.
The correct answer is option d CD
Step-by-step explanation:
B2C, or business-to-consumer, refers to the process whereby businesses sell products or services directly to consumers. An example of B2C would be a CD (compact disc), which is a tangible product sold by businesses (such as music stores or electronics retailers) to individual consumers for their personal use.
Other options provided like a desk or a manual could also be considered B2C if sold in a retail environment to an end user, while a tax return typically refers to a document prepared by an individual or a tax professional outlining income, expenses, and other tax-related information and is not a product or service sold to a consumer.