A nurse is caring for a client whose activity level is classified as sedentary. When calculating the client's daily caloric needs, which of the following steps is appropriate?

A. For a sedentary adult, daily caloric needs can be estimated using body mass units (BMU), which correspond to body weight in kilograms. The general formula multiplies body mass units by a factor of 13–15 for sedentary individuals to account for basal metabolic needs plus minimal activity. Multiplying by 13 provides a reasonable estimate of caloric needs for someone with low physical activity. B. Sex-based adjustments are typically added, not subtracted, because males generally have a higher basal metabolic rate due to increased lean body mass. Subtracting would underestimate caloric needs and is not part of standard calculations. C. This method relates to older formulas for estimating ideal body weight, not daily caloric needs. Daily caloric calculations focus on body mass (weight) and activity level rather than assigning caloric units per height increment.