D. Cash Refund.because of the keyword the "Cash form". If Credit Form was used, Credit Memo will be created. So the other choices are basically irrelevant.
It's actually D: Cash refund. I just tested it and the buttons you can click are "Receive" and "Refund". Clicking "Refund" will make a Cash Refund record and clicking Receive will create an Item Receipt record
I believe is C, see https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/section_4111389902.html#bridgehead_4271627828 section "Refunding a return"
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