Choice "D" is correct. According to SFAC No.8, financial information is relevant if it is capable of making a difference in the decisions made by users and has predictive and/or confirming value.Choice "c" is incorrect. Reliability, referred to as faithful representation in SFAC No. 8, requires completeness, neutrality and freedom from error.Choice "a" is incorrect. Timeliness is an enhancing qualitative characteristic and means that information is available to users in time to be capable of influencing their decisions. Choice "b" is incorrect. Neutrality is a component of faithful representation, not reliability.