$B$

The three tests for judging whether a particular diversification move can create value for shareholders are the

$1$

Industry attractiveness test, the profitability test, and the shareholder value test.

Strategic fit test, the competitive advantage test, and the return on investment test.

$2$

Resource fit test, the profitability test, and the shareholder value test.

$3$

Attractiveness test, the cost$-$of$-$entry test, and the better$-$off test.

Shareholder value test, the cost$-$of$-$entry test, and the profitability test.