How do you convert a regular raster layer into a Smart Object, and what are the implications for editing and filters?

How do you convert a regular raster layer into a Smart Object, and what are the implications for editing and filters?

• A. Duplicate the layer and then convert to Smart Object; this preserves data but doubles file size.
• B. Right-click the layer and choose Convert to Smart Object; this preserves the original data, enables non-destructive Smart Filters, and allows scaling without quality loss.
• C. Use Layer > Merge Layers; this converts to a Smart Object and flattens it.
• D. Use Image > Mode > Indexed; this enables non-destructive editing with Smart Objects.

Answer: (B)