The term that best works as a title for the list are capital. Thus the correct answer is C.
What is Capital?
Capital of the business refers to funds or assets utilized in the process of manufacturing goods and services. These capitals is utilized to meet day-to-day requirements of the business which include, operations, promotion, distribution, and so on.
The title of the list is best suited as capital as it helps as a factor of production. It is useful in purchasing the equipment used in production like machinery and tools.
Therefore, option C is appropriate.
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