Which of the Following Transactions Will Most Likely Result in a Loss

Which of the following transactions will most likely result in a loss reported on the income statement?

A) A shoe store acquires a large supply of shoe polish from a supplier going through bankruptcy.
B) A manufacturer pays a company a fee to license that company's proprietary technology.
C) A bank pays more interest than expected on customers' savings accounts.
D) A grocery store sells marketable securities after a decline in value.