Which of the following is expressed as an opinion rather than a fact by the writer?

Question 3 options:

A. The need for travel companies to change the way they provide gap-year travel. B. The way many travel companies have begun to concentrate on mostly providing gap-year trips. C. The need for young people to take advantage of the opportunities offered by travel companies. D. The way a number of travel companies have helped students get more out of their gap years