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.

Asset-based valuation models are best suited to companies where the capital structure does not have a high proportion of:
Option A:Debt.
Option B:Intangible assets.
Option C:Current assets and liabilities.

Answer: B