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 situations will most likely motivate managers to inflate reported earnings?
Option A:Possibility of bond covenant violation
Option B:Earnings in excess of analysts’ forecasts
Option C:Earnings that are greater than the previous year

Answer: A