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 statements about peer groups is most accurate?
Option A:Constructing a peer group for a company follows a standardized process.
Option B:Commercial industry classification systems often provide a starting point for constructing a peer group.
Option C:A peer group is generally composed of all the companies in the most narrowly defined category used by the commercial industry classification system.

Answer: B