Which of the following comments is true regarding Jake Guild's comments during his presentation?

	A.	Jake stated that during his professional career he has often faced a conflict in making a decision between his own values and morals.
	B.	Key elements of being a successful manager include inflexibility and a staunch attitude.
	C.	Jake described voluntary disclosures as being specific and GAAP-oriented.
	D.	Turnover and training costs have been a factor in increasing costs for BJ since the pandemic began.