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.

Emmitt Dodd is a portfolio manager for Upsilon Advisers. Dodd meets with Sonya Webster, the firm's analyst responsible for the machinery industry, to discuss three established companies: BIG Industrial, Construction Supply, and Dynamic Production. Webster provides Dodd with research notes for each company that reflect trends during the last three years:BIG Industrial: Note 1 Operating income has been much lower than operating cash flow (OCF).Note 2 Accounts payable has increased, while accounts receivable and inventory have substantially decreased.Note 3 Although OCF was positive, it was just sufficient to cover capital expenditures, dividends, and debt repayments.Construction Supply: Note 4 Operating margins have been relatively constant.Note 5 The growth rate in revenue has exceeded the growth rate in receivables.Note 6 OCF was stable and positive, close to its reported net income, and just sufficient to cover capital expenditures, dividends, and debt repayments.Dynamic Production: Note 7 OCF has been more volatile than that of other industry participants.Note 8 OCF has fallen short of covering capital expenditures, dividends, and debt repayments. Dodd asks Webster about the use of quantitative tools to assess the likelihood of misreporting. Webster tells Dodd she uses the Beneish model, and she presents the estimated M-scores for each company in Exhibit 1.
| Exhibit 1.Be neish Model M-scores |
| Company | 2017 | 2016 | Change in M-score |
| BIG Industrial | -1.54 | -1.82 | 0.28 |
| Construction Supply | -2.60 | -2.51 | -0.09 |
| Dynamic Production | -1.86 | -1.12 | -0.74 |


Webster tells Dodd that Dynamic Production was required to restate its 2016 financial statements as a result of its attempt to inflate sales revenue. Customers of Dynamic Production were encouraged to take excess product in 2016, and they were then allowed to return purchases in the subsequent period, without penalty. Webster's industry analysis leads her to believe that innovations have caused some of the BIG Industrial's inventory to become obsolete. Webster expresses concern to Dodd that although the notes to the financial statements for BIG Industrial are informative about its inventory cost methods, its inventory is overstated. The BIG Industrial income statement reflects a profitable 49% unconsolidated equity investment. Webster calculates the return on sales of BIG Industrial based on the reported income statement. Dodd notes that industry peers consolidate similar investments. Dodd asks Webster to use a comparable method of calculating the return on sales for BIG Industrial.
Based on Webster's research notes, which company would most likely be described as having high-quality cash flow?
Option A:BIG Industrial
Option B:Construction Supply
Option C:Dynamic Production

Answer: B