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 is most likely to reflect conservative accounting choices?
Option A:Decreased reported earnings in later periods
Option B:Increased reported earnings in the period under review
Option C:Increased debt reported on the balance sheet at the end of the current period

Answer: C