Which One of the Following Statements Is Correct Concerning Zero-Balance

Which one of the following statements is correct concerning zero-balance accounts?

A) Each zero-balance account is offset by a compensating balance account.
B) Zero-balance accounts are used for depositing incoming funds.
C) A master account must be used in conjunction with a zero-balance account.
D) Zero-balance accounts are used solely in conjunction with a lockbox system.
E) Zero-balance accounts are still required to maintain a minimal balance.