Final answer:
For addressable HIPAA implementation specifications, the covered entity can opt not to implement them if it's not reasonable and appropriate, but must document the decision and potentially adopt an alternative measure.
Step-by-step explanation:
For HIPAA implementation specifications that are addressable, the covered entity can choose not to implement the specifications if it's not reasonable and appropriate, so the correct answer is B. However, if they choose not to implement the specification, they must document why and if applicable, implement an equivalent alternative measure if reasonable and appropriate. Addressable specifications are not optional, but rather allow some flexibility in how the standards are met. This means that covered entities have an obligation to consider the specification and cannot simply ignore it.