Potential answers for "Debtor's option, briefly"

⭐⭐⭐⭐ REFI
⭐⭐ COD
⭐⭐ IOU
⭐⭐ IPO
⭐⭐ IOUS
⭐⭐ IRA
⭐⭐ OTB
⭐⭐ TNOTE

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