How do you convert a regular layer to a Smart Object, and why would you do it?

How do you convert a regular layer to a Smart Object, and why would you do it?

• A. Clip the layer to a group and convert.
• B. Right-click layer and choose Convert to Smart Object to enable non-destructive filters and scalable edits.
• C. Duplicate the layer and apply Smart Filters afterward.
• D. Use the Type tool to convert to Smart Object automatically.

Answer: (B)