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.

Under IFRS, income includes increases in economic benefits from:
Option A:increases in liabilities not related to owners’ contributions.
Option B:enhancements of assets not related to owners’ contributions.
Option C:increases in owners’ equity related to owners’ contributions.

Answer: B