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.

Which of the following is true regarding private equity performance calculations?
Option A:The money multiple calculation relies on the amount and timing of cash flows.
Option B:The IRR calculation involves the assumption of two rates.
Option C:Because private equity funds have low volatility, accounting conventions allow them to use a lagged mark-to- market process.

Answer: B