Which best describes the standard for gifts and entertainment under the Code of Conduct?

• A. There is no formal limit on gifts as long as they are well introduced.
• B. Not to influence judgment; require approvals, disclosures, and reasonable value thresholds with record-keeping.
• C. Gifts must be refused in all circumstances to maintain objectivity.
• D. Only cash gifts are prohibited; non-cash gifts are allowed without disclosure.

Answer: (B)