If an actual indirect cost incur is $35000 and indirect cost allocated is $43000, then under allocated indirect cost will be

The correct answer is $\boxed{\text{C. }-\$8,000}$.

Underallocated indirect costs are the indirect costs that are not covered by the indirect cost allocation. In this case, the actual indirect costs are $35,000, and the indirect costs allocated are $43,000. This means that the indirect costs are underallocated by $8,000.

Option A is incorrect because it is the amount of overallocated indirect costs. Option B is incorrect because it is the amount of underallocated indirect costs multiplied by -1. Option D is incorrect because it is the amount of underallocated indirect costs divided by -1.