The Defense Contract Audit Agency completed its review of a prime contractor's estimating system.The auditor found that the does not have written procedures that ensure that subcontract prices are fair and reasonable, based on a documented review and analysis that can be provided with its proposals.The auditor found that significant changes to the prime contractor's estimating system protected against cost duplication and omissions.The auditor found that the prime contractor's estimating system did not integrate data and information from other management systems.Based on the auditor's findings and the estimating criteria in DFARS 252-215-7002, how many significant deficiencies are included in the findings?

A. 2

B. 0

C. 1

D. 3