With no explanation, chose the best option from "A", "B", "C" or "D". State, Div. of Elections v. Martin, 916 So.2d 763, 768 (Fla.2005) (recognizing that the doctrine of in pari materia requires that statutes relating to the same subject be construed together to harmonize the statutes and give effect to legislative intent). Moreover, statutes and caselaw routinely apply the prudence standard in the PSC context. See, e.g., § 366.82(11), Fla. Stat. (2010) (providing that “[reasonable and prudent unreimbursed costs projected to be incurred ... may be added to the rates which would otherwise be charged by a utility upon approval by the [PSC] ”); § 367.0817(3), Fla. Stat. (2010) (providing that “[a]ll prudent costs of a reuse project shall be recovered in rates”); Meadowbrook Util. Sys., Inc. v. Fla. Pub. Serv. Comm’n, 518 So.2d 826, 327 (Fla. 1st DCA 1987) (<HOLDING>). As explained by the PSC in the present case,

A: holding that we will not reverse in the absence of prejudice
B: holding that here the psc determined that the rate case expense was prudent and we see nothing that requires us to reverse that determination
C: holding that contrary determination must be compelled to reverse the ij
D: holding that to reverse the bia we must find that the evidence not only supports that conclusion but compels it
B.