Which Is the Most Accurate Statement

Which is the most accurate statement?

A) There is basically no real difference between shutting down and going out of business.
B) One big difference between shutting down and going out of business is that after you've shut down you're still paying bills,but when you've gone out of business,there are no more bills to pay.
C) When you shut down you must still pay your variable costs,but when you go out of business you have no costs at all.
D) Shutting down is a long run option,while going out of business is a short run option.