C is corrent because faithful representation and relevance are the two fundamental qualities of accounting information. Timeliness is an enhancing quality of both.
A is incorrect because completeness is an ingredient of the fundamental quality of faithful representation, but does not relate to relevance.
B is incorrect because neutrality is an ingredient of the fundamental quality of faithful representation, but does not relate to relevance.
D is incorrect because per SFAC 8, predictive value relates to relevance but not faithful representation.
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