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

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)

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Answer: B