Which of the Following Is Not a Guideline for the Presentation

Which of the following is not a guideline for the presentation of tabular data?

A) there is no need to display information about missing data, include only that information which pertains to the independent and dependent variables
B) when using percentages in a table, the base on which the percentages are computed should be indicated
C) a heading or title for the table should be given that succinctly describes what is contained in the table
D) the attributes of each variable should be clearly indicated