Most Large Firms Hold a Larger Cash Balance Than Most

Most large firms hold a larger cash balance than most models imply because:

A) it is too difficult to estimate the costs of security transactions.
B) banks are compensated by account balances for payment of services.
C) corporations have few bank accounts and it is difficult to manage their cash.
D) cash is costless and need not be managed closely.
E) the costs of holding cash for these firms is negligible.