With no explanation, chose the best option from "A", "B", "C" or "D". term “cost” as including expenses related to siting, licensing, design, construction, or operation of the plant. See § 366.93(l)(a) & (2), Fla. Stat. (2010). Moreover, the companion statute providing for recovery under chapter 366 likewise disjunctively specifies that: the right of a utility to recover any costs incurred prior to commercial operation, including, but not limited to, costs associated with the siting, design, licensing, or construction of the plant ... shall not be subject to challenge unless and only to the extent the commission finds, based on a preponderance of the evidence adduced at a hearing before the commission under s. 120.57, that certain costs were imprudently incurred. § 403.519(4)(e), Fla. Stat. (2010) (emphasis added); see generally Martin, 916 So.2d at 768 (<HOLDING>). The operative statutes therefore support the

A: holding that statutes must be read so as to give effect to all statutory language
B: 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
C: recognizing that a contract is to be construed to give reasonable effect to each of its provisions
D: holding that courts are to construe statutes so as to harmonize with other relevant laws if possible
B.