What is a benchmark problem?

Question $21$ options:

A$)$

A method used to compare the efficiency of alternative accounting information systems.

B$)$

The cost$-$benefit tradeoff defined by the relationship between increased costs and increased benefits from a system.

C$)$

A difficulty encountered when attempting to bring an accounting information system up to industry best practices.

D$)$

A method used to test the compatibility of a new accounting information system with existing hardware and software.