Trident Industries Sends Employees Their Annual Incentive Pay in Separate

Trident Industries sends employees their annual incentive pay in separate cheques rather than in their regular paycheques. Although this practice requires extra expense, which of the following is it intended to achieve?

A) to make clear to the employees that they have to re-earn their bonus every year
B) to ease employee income tax preparation
C) to highlight the difference in pay among employees
D) to pay a large bonus at the end of the year when employees most need it