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 order to analyze the collateral of a company a credit analyst should assess the:
Option A:cash flows of the company.
Option B:soundness of management’s strategy.
Option C:value of the company’s assets in relation to the level of debt.

Answer: C