Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) The lower the discount percentage offered,the greater the cost of forgoing the discount and using trade credit.
B) A firm should choose to borrow using accounts payable only if trade credit is the cheapest source of funding.
C) A firm should always pay on the latest day allowed.
D) A firm should strive to keep its money working for it as long as possible without developing a bad relationship with its suppliers or engaging in unethical practices.