A Manufacturing Firm with Common Stock That Is Publicly Traded

A manufacturing firm with common stock that is publicly traded has 100 employees and $10 million in sales.The firm would not qualify as a "small business," according to the definition in your text,because

A) the firm is not privately held.
B) the sales are too high.
C) manufacturing firms are not usually small.
D) the number of employees is too great.
E) All of these.