Why Is the Inclusion of a Limitation of Liability Clause

Why is the inclusion of a limitation of liability clause in a commercial contract considered to be an effective solution for business legal risk management?

A) It triggers avoidance of liability in standard form commercial contracts.
B) It creates equity because it imposes the same terms on every customer.
C) It limits financial responsibility for damages if there is a breach of contract.
D) It transfers risk from the business owners to the business and its customers.