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 least likely to be placed in the appendices to an investment policy statement (IPS)?
Option A:Rebalancing Policy.
Option B:Strategic Asset Allocation.
Option C:Statement of Duties and Responsibilities.

Answer: C