单选题 Country X requires firms to present performance information using only realized returns, while the GIPS standards require calculations to be based on both realized and unrealized returns. A firm located in country X: A. cannot claim compliance with GIPS unless it fully meets all GIPS requirements. B. should follow the country's guidelines, and is allowed to claim compliance with GIPS as long as all other GIPS requirements are met. C. should follow the country's guidelines, and is allowed to claim compliance with GIPS as long as disclosure is made regarding the conflict.