What Does the Type 2 Statement on Standards for Attestation

What does the Type 2 Statement on Standards for Attestation Engagements 16 (SSAE 16) evaluate?

A) It reports on the issues faced by an organization integrating with cloud computing environment.
B) It reports on the suitability of the design of the controls of a service provider over a period of time.
C) It reports on the fairness of the presentation of management's description of a service organization's system.
D) It reports on the upfront infrastructure costs of a firm and on projects that differentiate their core business process.