Answer: Liquidating assets

**Explanation:** The correct answer is **B (Liquidating assets)**. Secondary sources of liquidity involve actions that may alter the company's financial or operational position, such as liquidating assets. This differs from primary sources (e.g., short-term funds or effective cash management), which are readily accessible and do not disrupt normal operations. Liquidating assets is a secondary source because it requires converting assets into cash, potentially at a loss, and may impact the company's long-term financial health.

Author: LeetQuiz Editorial Team