Which words best describe the tone of this passage

in order to answer question correctly, need to see passage in order to read it

B. formal and respectful

the cost of attendance or coa is an approximate budget for the cost of attendance of the whole academic year. in order to calculate this, universities take into consideration many factors like room and board, tuitions and fees, books, transportation and personal expenses such as medicine, laundry, clothing. all these factors combined make up the final sum to the cost of attendance in each university.

i’m pretty sure it is the second