What is a primary reason for using internal standards in LC-MS quantitation?

What is a primary reason for using internal standards in LC-MS quantitation?

• A. It serves as a universal calibrant that replaces the need for external calibration.
• B. It co-elutes and behaves similarly to the analyte but has a distinct mass, enabling correction for matrix effects, ionization efficiency, and recovery.
• C. It reduces the need for instrument maintenance.
• D. It is used solely to monitor instrument temperature.

Answer: (B)