Under IFRS Morley Manufacturing Will Derecognize Its Receivables in All

Under IFRS Morley Manufacturing will derecognize its receivables in all of the following cases except

A) When Morley elects to use the fair value option for a receivable.
B) When the contractual rights to the cash flows of the receivable no longer exist; for example when one of Morley's customers declares bankruptcy.
C) When Morley collects a receivable when due.
D) All of these answer choices require Morley Manufacturing to derecognize its receivables.