Many Companies Sell Software,music,or Digital Photographs Over the Internet

Many companies sell software,music,or digital photographs over the Internet.They provide each customer with a digital copy of those resources,but not the actual resource itself.How will this company's REA model differ from those selling tangible inventory?

A) These companies do not need an Inventory table.
B) The structure of Inventory table is completely different from that of mass-produced merchandise.
C) The Inventory table is only different in that it doesn't need attributes such as quantity-on-hand,quantity-available,reorder point,and standard reorder quantity.
D) The Inventory table need not include information about the standard list price of each item and its description.