Rock Solid Concrete Company Does Not Offer Customers a Cash

Rock Solid Concrete Company does not offer customers a cash discount for early payment of their accounts receivable. As a result, most customers wait to pay their bill on the last day before late penalties are charged. These customers apparently understand the

A) time value of money.
B) benefits of tax-deductible expenses.
C) financial community's perception of equity financing.
D) government's regulations of the chemical industry.