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 be considered a potential benefit of accounting conservatism?
Option A:A reduction in litigation costs
Option B:Less biased financial reporting
Option C:An increase in current period reported performance

Answer: A