Which of the Following Statements Represents the Best Example of a Conflict

Which of the following statements represents the best example of a conflict of interest?

A) Sarah is responsible for her firm's purchasing function and routinely orders products in bulk amounts from a company that employs her spouse.
B) Upon leaving the company, an employee is offered the chance to transfer his retirement account to his new employer.
C) Gene overhears that the company might be bought out and debates whether to tell his family.
D) A company has just adopted a standardized process for all bids on contracts.