Correct option is C
The service sector (or tertiary sector) involves the provision of services rather than goods and includes industries such as banking, insurance, education, healthcare, retail, and more. It focuses on offering intangible products and services.
Petroleum refining is part of the secondary sector (manufacturing), which involves the transformation of raw materials into finished goods. Refining involves the processing of crude oil into petroleum products like gasoline, diesel, and other fuels.
Industries like banking, insurance, and education belong to the service sector, where knowledge, expertise, and financial services are provided without manufacturing physical goods.