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.

The GIPS standards are instrumental in:
Option A:enabling regulatory enforcement of investment performance reporting.
Option B:establishing best practices for calculating and presenting investment performance.
Option C:eliminating barriers to entry in markets with no investment performance standards.

Answer: B