Which Is the Best Example of Unconditional Positive Regard

Which is the best example of unconditional positive regard?

A) A therapist reinforces client statements which are goal-directed and ignores those that are not.
B) A therapist seeks to understand a client's experiences without indicating approval or disapproval.
C) A therapist uses positive reinforcement to help a client change behavior.
D) A therapist reframes all negative client statements.