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 company wishing to increase earnings in the reporting period may choose to:
Option A:decrease the useful life of depreciable assets.
Option B:lower estimates of uncollectible accounts receivables.
Option C:classify a purchase as an expense rather than a capital expenditure.

Answer: B