If you have a procedure in your application that always creates an object named Inventory, although sometimes it is not necessary to do so. When an Inventory object is created, a delay occurs before the next statement executes. You would like to make the next statement execute more quickly when a member of the Inventory object does not need to be called or referenced. Which code should you use to dimension of the Inventory object?

a. Dim objInventory As Inventory
Set objInventory = CreateObject(Inventory)
b. Dim objInventory As Inventory
Set objInventory = New Inventory
c. Dim objInventory As Object
Set objInventory = New Inventory
d. Dim objInventory As New Inventory