When there is an "RQ" before or after the item description on the shipping paper, it means the:

Answer: A — carrier must report any spill of this material

The designation "RQ" stands for "Reportable Quantity." When it appears before or after an item description on shipping papers, it indicates that the material is classified as a hazardous substance with a specific threshold quantity that, if released into the environment, must be reported to the appropriate authorities. This means that if there is a spill or an accidental release of this material that exceeds the designated reportable quantity, the carrier is required to notify the relevant regulatory agencies. This requirement is crucial for ensuring public safety and environmental protection, as it allows for prompt response and mitigation efforts in the event of a hazardous material incident. In this context, the other options do not accurately reflect the implications of an "RQ" designation. For instance, the item is not exempt from regulations nor is it deemed non-hazardous, and shipping concerns regarding cost do not relate to the "RQ" classification, which specifically addresses the reporting obligations for hazardous spills.