How Many of the Following Are Important Considerations When Developing $\bullet$

How many of the following are important considerations when developing a new accounting system or expanding an existing system?
$\bullet$ Flexibility/adaptability with a growing business
$\bullet$ Only fully understandable by senior managers
$\bullet$ Compatibility with the business operations
$\bullet$ Adequacy of built-in controls for business protection

A) 1
B) 2
C) 3
D) 4