Which of the Following Is True Regarding Electronic Signatures

Which of the following is true regarding electronic signatures?

A) Electronic signatures are not widely accepted because of the likelihood of fraud.
B) Banking companies are prohibited from having policies that deem the merchant responsible for a buyer's fraudulent charges.
C) Many banking companies have policies that deem the merchant responsible for the charge if the buyer's payment is fraudulent.
D) Many banking companies have policies that deem the buyer responsible for fraudulent charges.
E) There are few risks for companies who conduct business through an online banking system.