When we conduct the ratio analysis for company A in fiscal year 2010, which one of the following is the best benchmark we should use?

A. The performance of Company A in fiscal year 2009.

B. The average performance of Company A in fiscal year in 2007, 2008, and 2009.

C. The performance of Company B, which is in the same industry as Company A, in fiscal year 2010.

D. The average performance of the industry where company A is in for 2010.

E. None of the above.