The Difference Between a Coupon and a Rebate Is That

The difference between a coupon and a rebate is that

A) the retailer handles coupons while manufacturers handle most rebates.
B) coupons are always for greater amounts off than rebates.
C) coupons are for cents or dollars off while rebates are for percentages off the listed price.
D) there is no difference.
E) the manufacturer handles coupons while retailers handle rebates.