2 outs B or C??

[tibear]

I was reading a 2 umpire position manual where it states that with 2 outs and runner's on base that it is acceptable for base umpire to position themselves in position B regardless of the position of the runners.

The belief is that most plays will take place at first base in this situation and being in B gives the umpire a better look at the play. It further explained that the B position gives a good angle for any plays at second and third.

Opinions??