Why Would a Company Choose to Engage in a Conglomerate

Why would a company choose to engage in a conglomerate merger instead of a vertical or horizontal merger?

A) A conglomerate merger is done to reduce risk.
B) Double taxation does not occur when the merger is with a company outside the normal business environment of the acquiring company.
C) The conglomerate merger results in reduced liability while the other two types of mergers do not.
D) It is easier to dissolve a conglomerate merger than the other types of mergers.
E) Government regulation of conglomerate mergers is minimal.