The elements regulated by ILO 147 of 1976 regarding commercial shipping are: - Care/Medical Care and Insurance. Future guarantee Right to salary Accommodation Saya Tidak Tahu.

The International Labour Organization (ILO) is a specialized agency of the United Nations that sets labor standards, promotes rights at work, and encourages decent employment opportunities. ILO 147 of 1976 is the Convention concerning Minimum Standards in Merchant Ships. This convention sets out minimum standards for seafarers' working and living conditions, including accommodation, food and catering, medical care, welfare and social security protection, and occupational safety and health. Therefore, the correct answer is A - Care/Medical Care and Insurance. The other options, B, C, and D, are not regulated by ILO 147 of 1976. Option E, Saya Tidak Tahu, means "I don't know" in Indonesian and is not a valid answer.