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 is most accurate in describing a company’s book value?
Option A:Book value increases when a company retains its net income.
Option B:Book value is usually equal to the company’s market value.
Option C:The ultimate goal of management is to maximize book value.

Answer: A