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Answer : Option D

Functional requirements
Definition : Any requirement which specifies what the system should do. Few Examples
Business Rules
Transaction corrections, adjustments and cancellations
Administrative functions
Authentication
Authorization levels
Non-functional requirements
Definition : Any requirement which specifies how the system performs a certain function. Few Examples
Performance 
Scalability
Capacity
Availability
Reliability
Recoverability
Maintainability

Reference : Click Me 

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