Identify the correct label for the items numbered $A$ to $D$ in the following document.

Corporate Finance

Institute

$3\mathrm{.}0$ INVESTMENT THESIS

$3\mathrm{.}0$ INVESTMENT THESIS D

It contains the investment rationale in detail, i$.$e$.$ why would the "target company" be a great fit for the acquirer. It will show the USP ${?}^1$ of the company. Typically, it may include the following:

The company acts as a platform for market entry and growth

The kind of partnerships it has with leading players, providing best$-$in$-$class services and the opportunity to build on them for the acquirer

Upside opportunity from process optimization, cross$-$selling, cost optimization, automation, etc.

Blue chip clients and longstanding relationship with them

Strong Order Book

Experience of the management and strong capabilities in business expansion

Strong position locally with international foothold

${?}^1$ Unique Selling Proposition

B

$5$

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