Concept:When a business closes, a special official is appointed to sell its assets and settle its debts.Explanation:The official appointed to manage the winding-up process is known as a liquidator.The liquidator has the legal authority to dispose of the company's assets.The money raised from selling the assets is used to pay creditors and other obligations.An auctioneer only conducts public sales, an auditor checks accounts, and a broker links buyers and sellers — none manages the whole closure process.Answer:D. a liquidator