Final answer:
The subject is Business, and the correct answer is A. 8027.
Step-by-step explanation:
The subject of the question is Business, specifically related to tax forms and income reporting for employers.
The correct answer to the question is A. 8027. Form 8027, also known as the Annual Information Return of Tip Income and Allocated Tips, is used by employers to report tip income and allocated tips for their employees.
If you are an employer in the food and beverage industry, it is important to accurately report tip income and allocated tips on Form 8027 to comply with IRS regulations.