Explanation:

COBOL (Common Business-Oriented Language) is specifically engineered for commercial data processing. Its features, such as strong data handling capabilities, extensive file processing, and report generation, make it exceptionally well-suited for business applications like payroll, inventory, and financial systems. (a) Fortran: Incorrect. Fortran is primarily for scientific and engineering computations. (b) Basic: Incorrect. BASIC is a general-purpose language for beginners, not specialized for commercial use. (c) Cobol: Correct. COBOL was designed from the ground up for commercial applications. (d) Pascal: Incorrect. Pascal is a structured language often used for teaching and general-purpose programming, not commercial applications. (e) None of these: Incorrect, as (c) is the correct answer.