Wheelie Ltd Runs a Business Selling Car Tyres

Wheelie Ltd runs a business selling car tyres. A prosecution was recently commenced by the Queensland government against Wheelie Ltd under a consumer protection statute alleging Wheelie Ltd sold defective tyres. The legislation has a provision which states that it is a defence to a prosecution if the seller was not aware of the defects. Which of the following is the best answer?

A) Wheelie Ltd could only rely on the defence if only some, but not all, of the directors were aware of the defects.
B) Wheelie Ltd may be precluded from relying on the defence if a low level employee whose job it was to sell the tires was aware of the defects.
C) Wheelie Ltd cannot be prosecuted because companies are abstract entities and cannot be liable for criminal acts. It is the people managing the company who should be prosecuted.
D) Wheelie Ltd could never rely on the defence because a company is an abstract entity and could never "be aware" of the defects.
E) If the directors were aware of the defects and had a discussion at a board meeting about them but continued to sell the defective products the defence would, most likely, not be available.