Which of the Following Answers Is the Most Appropriate Answer

Which of the following answers is the most appropriate answer to "what is the money for?" when fundraising for classroom renovations?

A) it will help students get better grades
B) students learn better, when noise or too much heat does not distract them
C) students have difficulty concentrating when they are hot and there is much noise
D) it will provide the students a comfortable space
E) students love to be in a place where they feel comfortable