Which of the following controls can minimize the threat of theft of inventory?

Which of the following instruments would not be classified as a financial liability?

A. A preference share that will be redeemed by the issuer for a fixed amount of cash on a future date (i.e., the entity has an outstanding share that it will repurchase at a future date) B. A contract for the delivery of as many of the entity's ordinary shares as are equal in value to P 100,000 on a future date (i.e., the entity will issue a variable number of own shares in return for cash at a future date) C. A written call option that gives the holder the right to purchase a fixed number of the entity's ordinary shares in return for a fixed price (i.e., the entity would issue a fixed number of own shares in return for cash, if the option is exercised by the holder, at a future date) D. An issued perpetual debt instrument (i.e., a debt instrument for which interest will be paid for all eternity, but the principal will not be repaid)

For a maximization linear programming problem, a(n) ________ is ________ for a less-than-or-equal-to constraint

A) surplus, subtracted B) slack, added C) artificial, added D) artificial, subtracted E) surplus, added