Which of the Following Statements Concerning Zero Balance Accounts Is

Which of the following statements concerning zero balance accounts is not correct?

A) They are set up to handle disbursement activity.
B) The account has a minimum amount at all times.
C) Cheques are automatically transferred into the account as cheques presented for payment.
D) The transfer is automatic and involves an accounting entry only.
E) The master and the zero balance account locate at the same bank.