Concept:Risk bearing is one of the main functions of the entrepreneur. The entrepreneur brings land, labour and capital together and takes the chance of profit or loss.
Solution:The entrepreneur starts and controls the business and invests in it.
If the business makes a loss, the entrepreneur bears it; if it makes a profit, the entrepreneur earns it as reward for taking the risk.
Customers only buy goods, workers are paid wages whatever happens, and bankers lend money for interest.
So the risk bearing of a business falls on the entrepreneurs.
Answer:Option B (entrepreneurs.)