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 client who is a director of a publicly listed corporation is required by law to refrain from trading that company’s stock at certain points of the year when disclosure of financial results are pending. In preparing a written investment policy statement (IPS) for this client, this restriction on trading:
Option A:is irrelevant to the IPS.
Option B:should be included in the IPS.
Option C:makes it illegal for the portfolio manager to work with this client.

Answer: B