An Accountant at RDR Corporation, an Investment Management Firm, Was

An accountant at RDR Corporation, an investment management firm, was using XBRL to prepare the company's income statement for transmission to the SEC. The accountant had to create a tag for an account unique to RDR's accounting information system, which she then defined in an appropriate location on RDR's web site.
-Which of the following phrases from the RDR scenario is most closely associated with the term "specification?"

A) Investment management firm.
B) XBRL.
C) Create a tag.
D) RDR's web site.