One Inland Marine Coverage Form Is the Accounts Receivable Coverage

One inland marine coverage form is the accounts receivable coverage form.In which of the following cases would the purchaser of this form be indemnified through the coverage?

A) If the purchaser cannot pay amounts owed because the purchaser has become insolvent.
B) If the purchaser cannot pay amounts owed because the purchaser has suffered an insured physical damage loss.
C) If the purchaser cannot collect accounts receivable because of the destruction of records.
D) If the purchaser cannot collect accounts receivable because the purchaser extended credit to a poor credit risks.