D. Administrator and roles with the Rename Records/Transactions permission This option is correct. In NetSuite, the ability to rename records or transactions is not limited solely to the Administrator role. Other roles can also perform this action if they have been granted the specific permission to "Rename Records/Transactions." This setup allows for flexible configuration based on the organization's needs and security policies, enabling more granular control over who can modify record and transaction names, which is critical for maintaining data integrity and audit trails.