See the multi-choice question below:

Sentence 1: This is necessary not only for the budget resolution and appropriations process, but also for tracking budget execution and for accountability to Congress.

Sentence 2: Accountability to Congress is one of the reasons why this is a necessary step.

If the first sentence is true, then is the second sentence true?
OPTIONS:
A). yes;
B). it is not possible to tell;
C). no;
A).