The conservative approach is a risk-free strategy of working capital financing that helps in maintaining a higher level of current assets and higher working capital. Which of the following is consistent with a conservative approach to financing working capital?

A. Financing short-term needs with short-term funds

B. Financing short-term needs with long-term debt

C. Financing seasonal needs with short-term funds

D. Financing some long-term needs with short-term funds

Answer: Option B