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.

Quentin Abay, CFA, is an analyst for a private equity firm interested in purchasing Bickchip Enterprises, a conglomerate. His first task is to determine the trends in ROE and the main drivers of the trends using DuPont analysis. To do so he gathers the data in Exhibit 1.
| Exhibit 1.Selected Financial Data for Bick chip Enterprises(e Thousands) |
| 2009 | 2008 | 2007 |
| Revenue | 72，448 | 66，487 | 55，781 |
| Earnings before interest and tax | 6，270 | 4，710 | 3，609 |
| Earnings before tax | 5，101 | 4，114 | 3，168 |
| Net income | 4，038 | 3，345 | 2，576 |
| Asset turnover | 0.79 | 0.76 | 0.68 |
| Assets/Equity | 3.09 | 3.38 | 3.43 |


After conducting the DuPont analysis, Abay believes that his firm could increase the ROE without operational changes. Further, Abay thinks that ROE could improve if the company divested segments that were generating the lowest returns on capital employed (total assets less non-interest-bearing liabilities). Segment EBIT margins in 2009 were 11 percent for Automation Equipment, 5 percent for Power and Industrial, and 8 percent for Medical Equipment. Other relevant segment information is presented in Exhibit 2.
| Exhibit 2.Segment Data for Bick chip Enterprises(E Thousands) |
| Operating Segments | 2009 | 2008 | 2007 | 2009 | 2008 | 2007 |
| Automation Equipment | 10，705 | 6，384 | 5，647 | 700 | 743 | 616 |
| Power and Industrial | 15，805 | 13，195 | 12，100 | 900 | 849 | 634 |
| Medical Equipment | 22，870 | 22，985 | 22，587 | 908 | 824 | 749 |
| 49，380 | 42，564 | 40，334 | 2，508 | 2，416 | 1，999 |


Abay is also concerned with earnings quality, so he intends to calculate Bickchip's cash-flow-based accruals ratio and the ratio of operating cash flow before interest and taxes to operating income. To do so, he prepares the information in Exhibit 3.
| Exhibit 3.Earnings Quality Data for Bick chip Enterprises(E Thousands) |
| 2009 | 2008 | 2007 |
| Net income | 4，038 | 3，345 | 2，576 |
| Net cashflow provided by(used in) operating activitya | 9，822 | 5，003 | 3，198 |
| Net cashflow provided by(used in) investing activity | (10，068) | (4，315) | (5，052) |
| bNet cashflow provided by(used in) financing activity | (5，792) | 1，540 | (2，241) |
| Average net operating assets | 43，192 | 45，373 | 40，421 |
| aincludes cash paid for taxes of： | (1，930) | (1，191) | (1，093) |
| bincludes cash paid for interest of： | (1，169) | (596) | (441) |


 
Bickchip's cash-flow-based accruals ratio in 2009 is closest to:
Option A:9.9%.
Option B:13.4%.
Option C:23.3%.

Answer: A