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 regarding fiscal policy is most accurate?
Option A:To raise business capital spending, personal income taxes should be reduced.
Option B:Cyclically adjusted budget deficits are appropriate indicators of fiscal policy.
Option C:An increase in the budget surplus is associated with expansionary fiscal policy.

Answer: B