"You're Looking Really Good Today?" Says Person a to Person

"You're looking really good today?" says person A to person B. In what context would this comment be most likely considered sexual harassment?

A) If a female co-worker says this to another female co-worker
B) If a male or female co-worker says it to another co-worker after the person had mentioned it makes them feel embarrassed to receive compliments.
C) If an individual who usually dresses casually comes to work in a suit and tie one day
D) All of these are equally likely to be considered sexual harassment.