The correct answer is D. Masters.
The Masters menu is used to create new ledgers, groups and voucher types in Tally. Ledgers are used to store financial information about accounts, such as accounts receivable and accounts payable. Groups are used to organize ledgers into categories, such as assets, liabilities, equity, income, and expenses. Voucher types are used to define the different types of transactions that can be recorded in Tally, such as sales, purchases, and payments.
The Reports menu is used to generate reports on financial data. The Import menu is used to import data from other applications into Tally. The Transactions menu is used to record financial transactions.
I hope this helps! Let me know if you have any other questions.