Of the Following Conditions, Which Is the Only One That

Of the following conditions, which is the only one that is not required if the transfer of receivables with recourse is to be accounted for as a sale?

A) The transferor is obligated to make a genuine effort to identify those receivables that are uncollectible.
B) The transferor surrenders control of the future economic benefits of the receivables.
C) The transferee cannot require the transferor to repurchase the receivables.
D) The transferor's obligation under the recourse provisions can be reasonably estimated.