Which is the correct use of the acronym SMART concerning goal theories?

Question $40$ options:

A$)$

Situational, Masked, Answerable, Routine, Telling

B$)$

Specific, Measurable, Achievable, Reasonable, Timetable

C$)$

Single, Mandatory, Anchored, Resolved, Timely

D$)$

Smart, Moveable, Achievable, Resigned, Timed