Chester, Inc is eligible to participate in a retrospective rating program offered by the Insurance Company to certain workers compensation insured. Chester might consider this program because:

A.$.$ Chester's future premiums will be reduced based on its past experience. 

B.$.$ losses occurring before a stated retrospective date will not be counted toward its current premiums.

C.$.$ Chester will pay a reduced premium if it successfully controls its losses during the policy period.

D.$.$ experienced risk managers recognize that hindsight is better than foresight.