Why Might the Doctrine of Vicarious Liability Impose Liability on an Employer

Why might the doctrine of vicarious liability impose liability on an employer for the actions of its employees?

A) The employer has engaged in some wrongdoing.
B) The employer receives the benefits of employees' work, so it should also bear the responsibility for employees' actions.
C) The employer is in the best position to control employees and to procure insurance.
D) Both B and C