Correct option is C
A corporate author in research is a work produced by an institution, an association, or a government agency. Examples of corporate authors include:
• Companies (e.g., Google, Microsoft, IBM)
• Universities (e.g., Harvard University, Stanford University, Oxford University)
• Government agencies (e.g., the Centers for Disease Control and Prevention, the National Aeronautics and Space Administration, the Environmental Protection Agency)
• Nonprofit organizations (e.g., the American Heart Association, the American Cancer Society, the Sierra Club)
When citing a work with a corporate author, the name of the organization is used in place of an individual author. For example, the following citation is in APA style:
American Psychological Association. (2020). Publication manual of the American Psychological Association (7th ed.).
The corporate author is listed in the reference list alphabetically by the name of the organization. Corporate authors play an important role in the scholarly and professional communities. They produce a wide range of works, including books, journal articles, reports, and white papers. Their work is used by researchers, students, practitioners, and policymakers to inform their understanding of the world around us.