These are the agents of the organization.
A. Board of Directors
B. Bondholders
C. Managers
D. Managers​

bondholder I think it is the correct one

It is correct but remove the D. Managers

The student wishing to defer these costs and amortize them in the future.

Explanation:

Indeed, according to standard regulatory requirements, all the initial costs associated with incorporating a business cannot be deducted all at once in the first year of operation.

However, these costs are spread over a long period of time. And one way to do this is to amortize them in the future. Therefore, the second student deferring cost is correct.