"You're Looking Really Good Today?" Says Person a to Person

"You're looking really good today?" says person A to person B.In what context would this comment be most likely considered sexual harassment? 

A)  if a female co-worker says this to another female co-worker 
B)  if a male or female co-worker says it to another co-worker after the person had mentioned it makes them feel embarrassed to receive compliments 
C)  if an individual who usually dresses casually comes to work in a suit and tie one day 
D)  if an uncle says it to his niece