Correct answer: B. Policy
Explanation: The direct answer is B, Policy. A policy gives general guidance for making fair and consistent decisions without prescribing every small step. The company says that, in a complaint, the customer's statement will be heard fully first. This principle guides employees when handling complaints. Option A, Rule, would be a strict command such as “a complaint must be registered within two days.” Option B, Policy, is correct because fair hearing is a general approach for decisions. Option C, Budget, concerns planned money, income, and expenditure, so it has no connection here. Option D, Method, usually describes a particular way of carrying out a task, not a broad decision principle. The statement tells employees what value or approach to follow, not an exact sequence of actions. Exam cue: principles such as fairness, merit, or hearing both sides generally indicate a policy.