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 represents a motivation, rather than an opportunity, to issue low-quality financial reports?
Option A:Poor internal controls
Option B:Search for a personal bonus
Option C:Inattentive board of directors

Answer: B