Which of the Following Has Not Been Cited as a Concern

Which of the following has not been cited as a concern using fines as a penal measure for white collar crime?

A) If excessive, they may inhibit corporate managers from undertaking socially beneficial activities
B) If too low, they may be treated as a "cost of business"
C) They are not likely to be cost-efficient for the justice system
D) They may strip the punishment of corporations of any serious moral component