What Is the Difference Between the Conclusion and the Recommendation

What is the difference between the conclusion and the recommendation parts in an analytical report?

A) They are basically the same thing, but a recommendation is more detailed than a conclusion.
B) A recommendation analyzes the research findings, whereas a conclusion summarizes the report.
C) A conclusion recaps the main findings of a report and is based on information that is in the report; a recommendation suggests strategies or actions.
D) They compliment one another; the recommendation analyzes the report information and the conclusion suggests actions based on the analysis.