Concept:An underwriter receives a fee called commission for guaranteeing the sale of a company's shares.
Explanation:When a company issues shares, an underwriter agrees to buy any shares not sold to the public.
For taking this risk, the company pays the underwriter a certain percentage or amount.
This payment is known as underwriting commission.
It is not interest, because no loan is involved.
It is not dividend, because dividend is paid to shareholders from profits.
It is not salary, because salary is paid to employees for regular work.
Therefore, the payment made to an underwriter for share underwriting services is commission.
Answer:Commission (Option B).