Why Is It in the Firm's Interest to Withhold Payment

Why is it in the firm's interest to withhold payment as long as it can?

A) Withholding payment increases the value of the accounts payable that may be subsequently factored.
B) The longer the firm withholds payment,the longer it will have cash available for investments or other uses.
C) The longer it withholds interest,the higher the amount that can be factored from accounts receivable.
D) The longer it withholds payments the more it can raise the selling price of its own goods.
E) The longer it withholds funds,the lower the interest rate will be.