Which of the Following Statements Concerning Remote Disbursement and Controlled

Which of the following statements concerning remote disbursement and controlled disbursement is correct?

A) These two terms mean the same thing--just like working capital means the same thing as current assets
B) Remote disbursement is viewed as an ethical disbursement procedure, whereas controlled disbursement is often viewed as an unethical disbursement procedure
C) Both remote and controlled disbursement are generally perceived as unethical practices and, therefore, their use is in decline
D) Remote disbursement is often viewed as an unethical disbursement procedure, whereas controlled disbursement is not viewed in such a negative light