Which codec is negotiated when the SDP offer includes this line of text?

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A Cisco IP Phone 7841 that is registered to a Cisco UCM with default configuration receives a call setup message.

Which codec is negotiated when the SDP offer includes this line of text?

m=audio 49181 RTP/WP 0 8 97
A . G.722
B. iLBC
C. G.711alaw
D. G.711ulaw

Answer: D