How should the consultant create this report?

The executive director at a nonprofit organization wants to have a report to see how much each board member has raised by either direct gifts or gifts they helped to influence for this fiscal year. There is a custom checkbox field on the Contact record to indicate board members.

How should the consultant create this report?
A . Use the Opportunities report type. Add a cross filter for Contacts with Board Member = TRUE. Summarize the Total Gifts this Year and Soft Credits this Year fields.
B. Use the Contacts & Accounts report type. Add a field filter for Board Member = TRUE. Include the Total Gifts this Year and Soft Credits this Year fields.
C. Use the Opportunities report type. Add a field filter for Contacts with Board Member = TRUE. Group results by the Total Gifts this Year and Soft Credits this Year fields.
D. Use the Contacts & Accounts report type. Add a field filter for Board Member = TRUE. Add a cross filter for Opportunities with Soft Credits. Group results by Giving Totals.

Answer: B