Concept:An amount set aside from profit for a stated or specific purpose is known as a reserve.Explanation:A reserve is created from the profits of a business to meet a particular future need, such as expansion, repayment of debt, or an investment.A provision, on the other hand, is made to cover a known liability or anticipated expense of the current period.Since the amount is set aside out of profit for a specific purpose, the correct accounting term is reserve.Answer:A. reserve