What is the difference between risks that are insurable but retained and risks that are uninsurable in the context of unfunded retained risk? (2) a. There is no significant difference. b. Insurable but retained risks are low frequency and low severity, while uninsurable risks are speculative, largely financial by nature. c. Insurable but retained risks include fire and theft risks, while uninsurable risks include business interruption. d. Insurable but retained risks are high frequency, low severity losses, while uninsurable risks are speculative, largely financial by nature.