Concept:Risk bearing is the responsibility of accepting business uncertainties and their financial outcome.Explanation:The entrepreneur is the person who starts the business and invests resources.They stand to gain profits or suffer losses from the venture.Employees receive fixed wages and do not bear business risks.Customers only purchase goods without participating in business risks.Managers work on salaries and do not personally carry business losses.Thus, the function of risk bearing belongs to the entrepreneur.Answer:Entrepreneur (Option B).