The SEC requires registrants to $$disclose$$ information in the $10-$K$.$

Microsoft included the following information in a recent $10-$K$.$

Which of the required items from the $10-$K would contain this information?

$$Our operations and financial results are subject to various risks and uncertainties, including those described below, that could adversely affect our business, operations, financial condition, results of operations, liquidity, and the trading price of our common stock.$$

a$)$ Controls & Procedures

b$)$ Directors, Executive Officers and Corporate Governance

c$)$ Financial Statements & Supplementary Data

d$)$ Business