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.

When earnings are increased by deferring research and development (R&D) investments til the next reporting period, this choice is considered:
Option A:non-compliant accounting.
Option B:earnings management as a result of a real action.
Option C:earnings management as a result of an accounting choice.

Answer: B