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.

In order to determine the capacity of a company, it would be most appropriate to analyze the:
Option A:company’s strategy.
Option B:growth prospects of the industry.
Option C:aggressiveness of the company’s accounting policies.

Answer: B