An example of a committed fixed cost is:

A) management training seminars.
B) a long-term equipment lease.
C) research and development.
D) advertising.

A long-term equipment lease is an example of a committed fixed cost because it is a fixed, ongoing expense that the company cannot easily change or eliminate without facing significant penalties or renegotiating the lease agreement. The other options may be variable or discretionary costs that can be adjusted depending on the company's needs and financial situation. Management training seminars, research and development, and advertising can all be scaled up or down as needed, or even temporarily suspended during periods of budget constraints.