K & C Contracting (K & C) removes trees and performs land grading services. Shelton Development has hired K & C as a subcontractor for a large housing development project that is expected to take 4 years to complete. As the grading contractor, K & C will be required to complete its work in the first phase of the project. Which one of the following would be a major factor for K & C's contract bond underwriter to consider in this situation? Available answer options Select only one option A The number of projects in Shelton Development's backlog B The payment of retainage held by Shelton Development C The job-cost accounting system being used by Shelton Development D The bid bond that Shelton Development provided the project owner