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 typical topics in an investment policy statement (IPS) is most closely linked to the client’s “distinctive needs”?
Option A:Procedures.
Option B:Investment Guidelines.
Option C:Statement of Duties and Responsibilities.

Answer: B