The Need to Match IT Systems to Organizational Objectives Emphasizes

The need to match IT systems to organizational objectives emphasizes the need for the IT governance committee to include top management as its members because:

A) These managers establish strategic objectives and are in the best position to assess the fit of the IT systems to those objectives.
B) These managers are in a position to allocate resources and or time to the projects.
C) Both of the above
D) None of the above