For Accounts Receivable,with Respect to Cost Trade-Offs the Costs That

For accounts receivable,with respect to cost trade-offs the costs that must be evaluated are:

A) the cost of investment in accounts receivable and bad debts and the opportunity cost of lost sales due to overly restrictive credit policy and/or terms.
B) carrying costs and order and setup costs associated with replenishment and production of finished goods.
C) costs of reduced liquidity and financing costs resulting from the use of less expensive short-term financing.
D) none of the above