I thought it was C as well but I'm not an expert but I guess it is D because that contains the value plus an additional letter, maybe the syntax of the JSON indicates 'contains' which in this case D is correct because it contains HRA320B? It's not an exact match?
C should be the answer. A calculation matrix is a table that looks up information using multiple input dimensions and returns the corresponding output value. refer https://help.salesforce.com/s/articleView?id=sf.os_calculation_matrices.htm&type=5
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