Which of the Following Would NOT Be a Reasonable Accommodation

Which of the following would NOT be a reasonable accommodation for a modest-sized company for an employee who uses a wheelchair?

A) eliminating a marginal function of the job that requires the employee to change the paper in the printer and do other machine maintenance tasks requiring reaching and stooping
B) removing a partition in the restroom so that the employee can maneuver her wheelchair as needed
C) raising the employee's desk higher so that her wheelchair can more easily fit under it
D) relocating the business from a second floor that is not accessible by wheelchair to the ground floor