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.

A written investment policy statement (IPS) is most likely to succeed if:
Option A:it is created by a software program to assure consistent quality.
Option B:it is a collaborative effort of the client and the portfolio manager.
Option C:it reflects the investment philosophy of the portfolio manager.

Answer: B