Which of the following refers to something that can be identified in the users' work environment, something that the users want to track?

ANS:A - Entity

Can we identify a bottle? Yes. So its an entity.
Can we identify a pen? Yes. So its an entity.
Can we identify a monitor screen? Yes. So its an entity.

But,
Can we identify honesty, love or kindness(Which are relationships?)? No. So 'd' :-strike tat out.
Option c and b: Do we recognize identifiers or track them in work environment? No. We don't. Take an example of headphone. It can be identified by ear buds, wires, metal jack, etc. We go for a complete headphone, but not its individual identifiers and attributes. So options are invalid.