Solution

VLOOKUP is a function in spreadsheet programs, such as Microsoft Excel and Google Sheets, that is used to search for a specific value in the first column of a range of cells, and then return a related value in the same row from a specified column. It is commonly used to look up information in a table, such as employee names and salaries, or product names and prices.

Option (b) is incorrect because VLOOKUP does not search for text that contains "v".

Option (c) is incorrect because checking if two cells are identical is done using a different function, such as the Excel function "EXACT".

Therefore, the correct answer is (a) Finds related records.