Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

A benefit of using the direct method rather than the indirect method when reporting operating cash flows is that the direct method:
Option A:mirrors a forecasting approach.
Option B:is easier and less costly.
Option C:provides specific information on the sources of operating cash flows.

Answer: C