Kevin, the Software Developer of Perfect Solution Inc., recently left his job. The company's Administrator moves all of his home folder files to his Manager's home folder. The NTFS partition that contains the home folders has the Encrypting File System (EFS) enabled. When the Manager attempts to open Kevin's files, he is denied access. What should be done, so that the Manager can access those files with least administrative burden? （）

A. Grant the Manager NTFS Full Control permission to the files.
B. Grant the Manager the NTFS Take Ownership permission to the files.
C. Logon to the network as a Recovery Agent. Decrypt the files for the Manager.
D. Logon to the network as a member of Backup Operators group. Decrypt the files for the Manager.