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The Answer is B. As ShippingCalculator class that cannot be instantiated then it should be abstract. And as it must include a working default implementation of a calculate method, that sub-classes can override, the method shouls be virtual.
Virtual method vs Abstract method
virtual method has basic logic, that can be overridden by the child class.
abstract does not contain logic, and has to be overridden by the child class.
The Ans is A https://beyondthecloud.dev/blog/abstract-virtual-interface-in-apex
ESTA ES LA B SEGURO