Answer:
The correct answer is letter "D": Opportunity cost.
Explanation:
Opportunity cost is described as the return of the choice selected over the potential return that could have been obtained from the choice left  behind. It represents the return of the option chosen compared to the choice forgone. Opportunity costs is also defined as the return of the best next available option.
 
        
             
        
        
        
The statement in situations where an annual budget deficit exists, cutting expenses from the budget is optimal is True.
<h3>What is budget deficit?</h3>
Budget deficit tend to occur when the expenses or expenditure is higher then the revenue.
Cutting down expenses from the budget is most desirable if we want to  have budget surplus. Budget surplus is when revenue is higher than expenditure.
Therefore the statement in situations where an annual budget deficit exists, cutting expenses from the budget is optimal is True.
Learn more about budget deficit here:brainly.com/question/26010226
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Given:
Cash = $316
Accounts receivable = $687
Accounts payable = $709  (Liabilities)
Inventory = $2,108 (Assets)
Total assets = Cash + Receivables  
                    = 316 + 687 = $1,003
Liabilities = $709
By definition, the quick ratio is
QR = (Assets - Inventory) / Liabilities
      = (1003 - 2108)/709
      = -1.5585
This means that the gift barn is over-leveraged and struggling to grow.
Answer: -1.56