Respected HR Departments Do Which of the Following

Respected HR departments do which of the following?

A) They strictly enforce company policies without exception.
B) They distance themselves from other areas of the organization in order to maintain objectivity.
C) They focus on the short-run tactical aspects of managing their company's human resource needs, while allowing top management to deal with strategic issues.
D) They find ways to quantify their contributions to their company in terms of dollars and cents.