In the Making Ethical Decisions Box,titled,"Safety Versus Profit",which of the Following

In the Making Ethical Decisions box,titled,"Safety versus Profit",which of the following statements best forms the theme of this passage?

A) In the beginning,company procedures that require value judgments are often too costly.As the business grows,the owner can add ethical procedures to each job.
B) The principles of organization state that the only company objective is to gain profits for the owners) or stockholders.If your competitors are cutting corners with safety regulations,you should consider the same.
C) The only way to be profitable is to avoid risk.If new safety equipment becomes available that is applicable to your business,even if it slows productivity,you should adopt it.
D) The corporate culture you create as you begin your service will last a long time.Your workers will adopt your values.