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.

Bias in revenue recognition would least likely be suspected if:
Option A:the firm engages in barter transactions.
Option B:reported revenue is higher than the previous quarter.
Option C:revenue is recognized before goods are shipped to customers.

Answer: B