Answer: d. savings
Explanation:
First, what is an emergency?
Well, it depends on the situation, but suppose that you have a store where you sell edibles.
Some of these edibles may need to be stored in fridges, now suppose that one of the fridges breaks. That is an emergency, now you need to replace it the faster you can. In this point, you need to use savings specially prepared for situations like this.
So the correct option is d: savings.