The correct answer is D) Any of the above.

Reason: The managers working in an organization are not experienced or competent then the failure in small business occurs. The inadequate or weak control system leads to inefficiencies in a business as the activities cannot be managed properly.

Neglect refers to failing while taking care of the business and items in a firm.

So, the factors that lead to failure in a small business firm can be incompetency in managers or weak controlling system, and neglect or failure while taking care of business.