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 Unified Communications Manager with default configuration receives a call setup message.

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

M=audio 498181 RTP/AVP 0 8 97
B . 711ulaw
C . iLBC
E . 711alaw
G . 722

Answer: C