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 credit analysis, capacity is best described as the:
Option A:quality of management.
Option B:ability of the borrower to make its debt payments on time.
Option C:quality and value of the assets supporting an issuer’s indebtedness.

Answer: B