Match List-I with List-II

List-I	List-II
a. Net income approach	1. Inventory management
b. Gordan model	2. Capital budgeting
c. Internal rate of return	3. Capital structure theory
d. Reorder level	4. Dividend theory

A. a-2, b-3, c-4, d-1

B. a-3, b-4, c-2, d-1

C. a-3, b-4, c-1, d-2

D. a-2, b-1, c-4, d-3

Answer: Option B