According to the Authors, HR Suffers from a Negative Image

According to the authors, HR suffers from a negative image in many hospitality organizations. Which of the following was not a reason given as to why HR has earned a negative image?

A) HR is basically an employee-advocate function and represents the "soft" side of the business.
B) The managers hired into an HR position are often uneducated and provide little to the organizations strategy.
C) HR is a cost center since it does not generate revenue.
D) HR serves as an administrative-support office and organizes the company picnic.
E) HR is responsible for implementing strategy, not developing strategy.