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.

Accounting policies, methods, and estimates used in preparing financial statements are most likely to be found in the:
Option A:auditor’s report.
Option B:management commentary.
Option C:notes to the financial statements.

Answer: C