Which of the Following Is Evidence of a Company's Positive

Which of the following is evidence of a company's positive ethical climate?

A) Alpha Company's chief financial officer has a degree in drivers' education.
B) Beta Company has a hotline where anonymous callers can leave information about any fraudulent activity in Beta Company.
C) Gamma Company provides free health insurance only for employees who earn more than $100,000 a year.Hourly workers are not eligible for company health insurance even if they are willing to pay for it themselves.This saves the company a lot of money in employee benefits.
D) To ensure the statements are prepared properly,the company pays its external auditors extra to prepare its financial statements as well as audit them.