Concept:The part of authorised share capital offered to the public is called issued capital.Explanation:Authorised capital is the maximum amount of shares a company can legally issue.When the company offers part of this capital to the public or investors, that portion is known as issued capital.It represents the shares that have actually been put up for subscription.Called-up capital is the amount shareholders have been asked to pay, while paid-up capital is the amount actually paid.Answer:B. issued capital