Which One of the Following Statements Concerning Zero-Balance Accounts Is

Which one of the following statements concerning zero-balance accounts is false?

A) Zero-balance accounts are set up to process disbursements only.
B) Each zero-balance account maintains a minimal level of safety stock.
C) Funds are automatically transferred into the zero-balance account as checks are presented for payment.
D) Zero-balance accounts are frequently used for payroll disbursements.
E) The master and the zero balance accounts are frequently located within the same bank.