What Provides the Borrower the Most Flexibility in Terms of Paying

What provides the borrower the most flexibility in terms of paying for its financing?

A) Factoring, as the full amount of the investment will change depending on the amount of accounts receivable being sold
B) Common share equity financing, as the payment of dividends is at the discretion of the board of directors
C) Debenture financing as the repayment can be suspended for up to five years
D) Bond financing due to the extendable feature allowing the term to be increased by up to 25% of the original length
E) Bank borrowings, as the terms of any loan can be renegotiated depending on the performance of the company