D. It is a distribution neutral description of locations of files and directories. The Filesystem Hierarchy Standard is a set of guidelines and standards that define the structure and organization of files and directories in a Linux or Unix-like operating system. It provides a common and consistent framework for different distributions to follow, ensuring compatibility and interoperability. The FHS specifies the directory structure, file naming conventions, and the purpose of various directories such as /bin, /sbin, /usr, /var, and others. It defines where different types of files should be located, making it easier for users and administrators to locate and manage system files, configuration files, executables, libraries, logs, temporary files, and more.