Which of the Following Is NOT a Strategy Level Decision

Which of the following is NOT a strategy level decision to be made in the expenditure cycle?

A) Whether the organisation should consolidate purchases across units to obtain optimal prices.
B) How IT can be used to improve both the efficiency and the accuracy of the inbound logistics function.
C) Identifying where inventories and supplies should be held.
D) Determining the optimal level of inventory and supplies to carry.