All of the Following Are True Regarding Credit Card Expense

All of the following are True regarding credit card expense except:

A) Credit card expense may be classified as a "discount" deducted from sales to get net sales.
B) Credit card expense may be classified as a selling expense.
C) Credit card expense may be classified as an administrative expense.
D) Credit card expense is not recorded by the seller.
E) Credit card expense is a fee the seller pays for services provided by the card company.