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.

If a particular accounting choice is considered aggressive in nature, then the financial performance for the reporting period would most likely:
Option A:be neutral.
Option B:exhibit an upward bias.
Option C:exhibit a downward bias.

Answer: B