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.

William Jones is evaluating three possible means of borrowing $1 million for one month: Drawing down on a line of credit at 7.2 percent with a 1/2 percent commit-ment fee on the full amount with no compensating balances. A banker’s acceptance at 7.1 percent, an all-inclusive rate. Commercial paper at 6.9 percent with a dealer's commission of 1/4 percent and a backup line cost of 1/3 percent, both of which would be assessed on the $1 million of commercial paper issued. Which of these forms of borrowing results in the lowest cost of credit?
Option A:Line of credit.
Option B:Banker‘s acceptance.
Option C:Commercial  paper.

Answer: B