According to a Newly Added Office Smoking Regulation, Only Employees

According to a newly added office smoking regulation, only employees who have an enclosed office may smoke at their desks. This leads to a major conflict between various employees as virtually all employees with enclosed offices are higher-level managers and all other employees lack enclosed offices. Therefore, the lower-level employees who smoke argue that they should be offered enclosed offices. Which of the following, if true, strengthens the employees' argument?

A) The company is a zealous supporter of the "Kick the Butt" campaign-a corporate anti-smoking campaign.
B) Higher-level managers, who have enclosed offices, are willing to share their offices with-lower level employees.
C) The smoking regulations allow all employees who smoke an equal opportunity to do so, regardless of an employee's job level.
D) Employees at the higher level, who do not smoke, do not have enclosed offices.
E) The company has a limited budget for infrastructure modifications.