Which of the Following Would Not Be Considered a Carrying

Which of the following would not be considered a carrying cost of credit?

A) Suzie buys $200 of goods on credit but never pays her bill.
B) It requires 5 hours a week, to review potential new suppliers.
C) It costs $500 a week to employ Jack to call customers concerning their late payments.
D) Maxwell, Inc. requires an annual rate of return of 12% on its receivables.
E) It requires 5 hours a week, at an annual salary of $50,000, for the manager to approve credit applications.