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.

When a company buys shares of its own stock to be held in treasury, it records a reduction in:
Option A:both assets and liabilities.
Option B:both assets and shareholders’ equity.
Option C:assets and an increase in shareholders’ equity.

Answer: B