Assets Invested in a Responsibility Center Are Included in a Performance

Assets invested in a responsibility center are included in a performance report of a:
$\begin{array} { cc} &\text { Profit Center } & \text {Cost Center } \\\end{array}$
A. $\begin{array} { cc} && \text { Yes } &&&&&& \text { No } \\\end{array}$
B. $\begin{array} { cc} && \text { Yes } &&&&&& \text { Yes } \\\end{array}$
C. $\begin{array} { cc} && \text { No } &&&&&& \text { No } \\\end{array}$
D. $\begin{array} { cc} && \text { No } &&&&&& \text { Yes } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D