Which of the Following Would Not Be a Potential Benefit

Which of the following would not be a potential benefit to a supplier in terms of pricing to intermediaries in business markets?

A) Offering seasonal discounts to smooth sales, inventory and distribution costs.
B) Offering cash discounts to minimise time and money spent in collecting accounts receivable.
C) Offering quantity discounts to encourage large purchase volumes.
D) Offering discounts in return for various tasks performed by intermediaries, such as retailing.
E) All of the options listed are potential benefits.