Which of the Following Scenarios Best Represents a Potential Conflict

Which of the following scenarios best represents a potential conflict of interest?

A) An accountant is debating deferring some expenses to the next month to improve this month's net income and increase the likelihood of a bonus.
B) A divisional manager has just been assigned an overseas segment and is torn between the time he should spend on the different areas.
C) An employee has recently started working a second job and is debating whether or not to quit his or her first job.
D) Shareholders of a new, growth firm have requested the firm not pay dividends, as they would rather the firm use the money to help grow and expand.