Which of the Following, If True, Would Strengthen Michaels's Argument

Which of the following, if True, would strengthen Michaels's argument?

A) The company's gross sales went up from the previous year.
B) Total operating expenses were high in the current year.
C) The company has only one part-time accountant.
D) There were few sales returns in the current year.
E) Offshoring allowed the company to trim administrative salaries by 25 percent.