Choice "C" is correct. Neutrality, which is freedom from bias in selection or presentation, is an ingredient of faithful representation.
Choice "d" is incorrect. Relevance is a fundamental qualitative characteristic along with faithful representation, and not an ingredient.
Choice "b" is incorrect. Comparability is a characteristic that enhances the usefulness of information that is both relevant and faithfully represented. It is not an ingredient of relevance or faithful representation.
Choice "a" is incorrect. Timeliness is a characteristic that enhances the usefulness of information that is both relevant and faithfully represented. It is not an ingredient of relevance or faithful representation.