B Is the correct answer https://docs.oracle.com/en/cloud/saas/applications-common/22b/faser/delivered-roles-for-financials-subject-areas.html#s20058537
B and C both are correct
https://docs.oracle.com/en/cloud/saas/financials/20b/faofb/subject-areas.html#Receivables__Revenue_Adjustments_Real_Time_SA_35
B is the correct answer.
Accounts receivable manager job role - the subject area is Receivables - Revenue Adjustment Real Time
Accounts receivable specialist job role - the subject area is Receivables - Adjustment Real Time
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A (35%)
C (25%)
B (20%)
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