What list does the OFAC maintain?

The correct choice is indeed the list of sanctioned entities and individuals. The Office of Foreign Assets Control (OFAC) is a division of the U.S. Department of the Treasury responsible for administering and enforcing economic and trade sanctions based on U.S. foreign policy and national security goals. This includes issues related to terrorism, drug trafficking, and other national security threats.

The OFAC maintains a list that includes individuals, organizations, and countries with whom U.S. citizens and legal entities are prohibited from conducting business. This is known as the Specially Designated Nationals and Blocked Persons (SDN) list, among other lists. The importance of this list lies in its role in preventing financial transactions that could support illegal activities or pose a risk to U.S. national security and foreign relations.

The other options do not accurately reflect the purpose and scope of the OFAC’s responsibilities, which clearly emphasize the enforcement of sanctions and the identification of entities that pose a risk. This understanding of the OFAC's role and the types of lists it maintains is crucial for anyone involved in compliance, financial services, or related fields where adherence to regulations and the avoidance of illegal transactions are paramount.