Which statement best explains the difference between an entrepreneur and an employee?

Correct answer: Entrepreneur creates opportunities and takes risk, while employee performs assigned work

An entrepreneur identifies or creates an opportunity, organises resources, makes key business decisions, and bears the possibility of profit or loss. An employee generally performs defined duties within an organisation in return for wages or salary, although employees also have responsibilities and may make decisions within their role. Thus option B gives the best general distinction without claiming that employees lack accountability.