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 a securitization, the special purpose entity (SPE) is responsible for the:
Option A:issuance of the asset-backed securities.
Option B:collection of payments from the borrowers.
Option C:recovery of underlying assets from delinquent borrowers.

Answer: A