A Cash Discount Allows

A cash discount allows:

A) the seller to secure prompt payment,but has no benefits for the buyer.
B) the buyer to pay a lower price per unit,but has no benefits for the seller.
C) the seller to secure prompt payment and the buyer to pay a lower price per unit.
D) the seller to demand payment in cash on demand (C.O.D. ) upon receipt of goods.
E) the buyer to always calculate the discount based on the delivery date.