What should you do?

Your organization is a multinational corporation that uses Project Online to plan and control the projects in different business units. Each business unit has its own portfolio of projects but can participate in strategic projects.
The Research and Development (R&D) department has been struggling to gather and materialize the new ideas. The Project Management Office (PMO) has the necessary templates and Enterprise Project Types (EPTs) to start a formal process for any new product and to adhere to the general guidelines. However, the R&D group does not want to register all of their ideas since many are related to improvements and few of them could be materialized into projects.
You need to generate a solution that allows R&D to gather their ideas and facilitate the materialization into Enterprise Projects. What should you do?
A. Create a new EPT for the SharePoint Task List and name it R&D New Idea
B. Within the same site collection of Project Web App (PWA), create a Custom SharePoint Item List for ideation and requests with custom fields that easily match with Project custom fields when using the Add SharePoint Sites command in Project Center
C. Create a new EPT for Enterprise Projects and name it R&D New Idea
D. Within the same site collection of Project Web App (PWA), create a custom list for ideation and match list columns with Project custom fields when using the Create Projects command in the SharePoint Item List

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