What is the motive for using style benchmarks to evaluate the performance of an active manager?

Question $2$ options:

A$)$

Style benchmarks control for well$-$known patterns in risk and return so that the active return better measures manager skill

B$)$

Style benchmarks are designed to have lower volatility, which provides for more precise estimates of alpha and beta

C$)$

Style benchmarks incorporate taxes to provide a better benchmark for the net return of a portfolio

D$)$

Style benchmarks incorporate transaction costs to provide a better benchmark for the net return of a portfolio

E$)$

Style benchmarks have lower tracking error than neutral benchmarks and therefore higher Sharpe ratios