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.

Which statement is most accurate? A common-size income statement:
Option A:restates each line item of the income statement as a percentage of net income.
Option B:allows an analyst to conduct cross-sectional analysis by removing the effect of company size.
Option C:standardizes each line item of the income statement but fails to help an analyst identify differences in companies’ strategies.

Answer: B