What should a consultant recommend for the foundation to track progress?

A family foundation wants to use Salesforce to track its funding of dozens of projects using a Campaign for each project. The foundation has a goal of funds to disperse, and it is important that the foundation can track year over year goals for each project .

What should a consultant recommend for the foundation to track progress?
A . Create a custom object for year and a custom object for project to track.
B . Create a Campaign hierarchy for project and year.
C . Create reports with bucketing and filters.
D . Create a process that populates custom fields for each year and project on Opportunities.

Answer: B