To merge into traffic, can you reverse?

A)No, under no circumstances.
B)Yes, but only on urban roads.
C)Yes, it is one of the maneuvers in which it is allowed.Correct
# Explanation
Yes, reversing is allowed to merge into traffic, provided it is done safely and in a controlled manner. This maneuver is legal when necessary to access the road from a parking position or a private entrance. However, you must ensure that no other vehicles are approaching and maintain maximum caution throughout the maneuver.