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.

Kenneth McCoin, CFA, is a fairly tough interviewer. Last year, he handed each job applicant a sheet of paper with the information in the following table, and he then asked several questions about regression analysis. Some of McCoin's questions, along with a sample of the answers he received to each, are given below. McCoin told the applicants that the independent variable is the ratio of net income to sales for restaurants with a market cap of more than $100 million and the dependent variable is the ratio of cash flow from operations to sales for those restaurants. Which of the choices provided is the best answer to each of McCoin's questions?
|  |
| Regression Statistics |

| Multiple R | 0.8623 |
| R-squared | 0.7436 |
| Standard er or | 0.0213 |
| Observations | 24 |
| Significance |
| ANOVA | df | SS | MSS | F |  |
| Regression | 1 | 0.029 | 0.029000 | 63.81 | 0 |
| Residual | 22 | 0.010 | 0.000455 |
| Total | 23 | 0.040 |
| Coefficients | Standard |
| 0.077 | Error | t-Statistic | p-Value |
| Intercept | 0.007 | 11.328 | 0 |


 
Where did the F-value in the ANOVA table come from?
Option A:You look up the F-value in a table. The F depends on the numerator and denominator degrees of freedom.
Option B:Divide the “Mean Square” for the regression by the “Mean Square” of the residuals.
Option C:The F-value is equal to the reciprocal of the t-value for the slope coefficient.

Answer: B