As a strategic tool for assessing the value of IT services, Financial Management applies to which of the following service provider types?
(1) An internal service provider embedded within a business unit
(2) An internal service provider that provides shared IT services
(3) An external service provider
A. All of the above
B. 1 and 2 only
C. 1 and 3 only
D. 2 and 3 only