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问题如下：

Jupiter’s strategic real estate plan would be best characterized as a:

选项：

A.

reorganization.

B.

cost restructuring

C.

balance sheet restructuring.

解释：

C is correct. Jupiter is undertaking a sale-leaseback transaction, which is a type of balance sheet restructuring. Jupiter would receive cash from the property sales and recognize a liability equal to the present value of future lease payments.

A is incorrect because a reorganization is a court-supervised restructuring process available in most jurisdictions for companies facing insolvency from burdensome debt levels and, sometimes, as a strategic measure to renegotiate contracts with unfavorable terms.

B is incorrect because a cost restructuring refers to actions whose goal is to reduce costs by improving operational efficiency and profitability, often to bring margins to a historical level or to those of comparable industry peers.