Answer:
A. Discretionary responsibility
Explanation:
A Â discretionary responsibility is also known as philanthropic responsibility, involves organisations making donations, that will contributes to the development of the community in which its operates
It has  to do with a generous efforts carried out by an organization that assist in  contribution of  resources to community  in which is operates for a better quality of life. Â
Therefore Jim& Jenny Inc  donating to the non profit organisation  is a discretionary responsibility