AI Which one of the following shows the proper sequence for calculating incurred but not reported (IBNR) reserves from a loss triangle? Available answer options Select only one option A Organize historical data in a triangle format; calculate loss development factors from the loss triangle; and use loss development factors to calculate an IBNR reserve B Use loss development factors to calculate an IBNR reserve; calculate loss development factors from the loss triangle; and organize historical data in a triangle format C Calculate loss development factors from the loss triangle; organize historical data in a triangle format; and use loss development factors to calculate an IBNR reserve D Calculate loss development factors from the loss triangle; use loss development factors to calculate an IBNR reserve; and organize historical data in a triangle format