Liu Mou, who operates a central air conditioning business in Shenzhen, participated in a government bidding procurement by a Shenzhen municipal agency but was not selected. Afterward, Liu discovered that another successful bidder's quote was several times higher than his own yet still won the bid. Feeling it was unfair, Liu filed an administrative reconsideration with the higher administrative authority of the Shenzhen Municipal Government, the Guangdong Provincial Government, on the grounds that the Shenzhen Municipal Government had infringed upon his right to fair competition. After accepting the reconsideration application, the Guangdong Provincial Government made an administrative reconsideration decision to uphold the decision of the Shenzhen Municipal Government. Which of the following statements is correct?

Options:
A. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Shenzhen Municipal Government, but the Guangdong Provincial Government should be listed as a co-plaintiff.
B. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendants should be the Shenzhen Municipal Government and the Guangdong Provincial Government.
C. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Guangdong Provincial Government, but the Shenzhen Municipal Government should be listed as a third party.
D. Since the reconsideration to uphold did not change the original administrative action, the defendant in this case should be the Shenzhen Municipal Government, and therefore the court with jurisdiction can only be one, which is the Shenzhen Intermediate People's Court.
E. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Guangdong Provincial Government alone.
F. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Shenzhen Municipal Government, and the Guangdong Provincial Government should be listed as a third party.
G. If Liu is dissatisfied with the reconsideration decision, he can choose to file an administrative lawsuit in either the Shenzhen Intermediate People's Court or the Guangzhou Intermediate People's Court.
H. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Shenzhen Municipal Government, but the Guangdong Provincial Government should be listed as a co-defendant.
I. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Shenzhen Municipal Government, and the Guangdong Provincial Government should be listed as a co-defendant.
J. If Liu is dissatisfied with the reconsideration decision to uphold by the Guangdong Provincial Government and files an administrative lawsuit, the defendant should be the Shenzhen Municipal Government.
Answer: B