Final answer:
Vital records are essential for the continuous operations of a firm and usually cannot be replaced, which include legal documents, tax records, and business continuity plans.
Step-by-step explanation:
The records that must be protected because they are needed for continuing the operations of a firm and are usually not replaceable are c) Vital. These records are essential for the functioning of the business and contain information that is critical to the company’s operations. Without them, a business might not be able to operate effectively or recover from a disaster. Examples of vital records include legal documents, tax records, contracts, and business continuity plans.