Which type of contract gives both the seller and the buyer flexibility to deviate from performance with financial incentives?

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Which type of contract gives both the seller and the buyer flexibility to deviate from performance with financial incentives?
A . Cost Plus Incentive Fee (CPIF)
B. Fixed Price Incentive Fee (FPIF)
C. Cost Pius Award Re (CPAF)
D. Time and Material (T&M)

Answer: B