A Customer Replies to a Positive Confirmation as Follows: "We

A customer replies to a positive confirmation as follows: "We dispute the $250 charge from your client as the goods were never received." This confirmation

A) Provides evidence of existence but not valuation.
B) Does not provide evidence of existence so valuation is irrelevant.
C) Provides evidence that the goods were never shipped.
D) Provides evidence that the account should be written off.