Heat Transfer from the System to the Surroundings Has a Large

Heat transfer from the system to the surroundings has a large effect on $\Delta$ S_surr ___________

A) when the temperature of the surroundings is low.
B) when the temperature of the surroundings is high.
C) when the temperature of the system is low.
D) when the temperature of the system is high.
E) at any temperature as the amount of heat transferred is independent of temperature.