In Cows, the Nipples (Teats) Are in the Groin Region

In cows, the nipples (teats) are in the groin region, not in the midthorax as in humans. What is the most logical reason for this difference between cows and people?

A) Cowsʹ mammary glands have entirely different embryonic origins from human ones.
B) Cows are more likely to develop inguinal hernias, and their mammary glands protect against that.
C) Cowsʹ mammary glands arise from a different part of the milk line.
D) Male cows do not produce milk.