Final answer:
The subject of this question is Law, specifically relating to regulations and legal procedures in the field of pharmacy or healthcare.
Step-by-step explanation:
In this question, the subject is Law. The question is asking about the requirements for notifying the CDU (Controlled Drug Unit) in regards to various aspects of a discontinuing (d/c) business involving controlled substances (CDS) and the handling of records. The question is likely related to regulations and legal procedures in the field of pharmacy or healthcare.