Sellers of Goods Often Insert a Romalpa Clause into a Contract

Sellers of goods often insert a Romalpa clause into a contract for the sale of goods because:

A) it provides taxation benefits by reducing the alpha price range of the goods.
B) it gives them an equitable interest that may mean they can re- possess the goods for non- payment.
C) it gives them the right to re- sell the goods to a third party within 30 days after a conditional sale.
D) all of the above apply.