Why Is James Gross's (2002) Taxonomy of Emotion Regulation Strategies

Why is James Gross's (2002) taxonomy of emotion regulation strategies called the process model of emotion regulation?

A) The different emotion regulation strategies are conceptualized as psychological processes.
B) The theory assumes that all emotion regulation strategies have an underlying process in common.
C) The taxonomy differentiates emotion regulation strategies in terms of where they occur in the process of emotion generation.
D) The theory assumes that the strategies in the taxonomy are used to process emotional experience in a healthy way.