Concept:An entity is a real-world object or concept stored as a table in a database.
Explanation:The diagram shows tables that represent groups of related data.
Student and Subject are such tables, so they are entities.
RegNo, Name and Age are fields or attributes inside the Student table.
Musa, Uche and Bayo are individual records stored in the Subject table.
Maths, Eng and DP are also attribute values, not entities.
Hence, the entities named in the figure are Student and Subject.
Answer:C. Student and Subject