Which of the Following Is Not an Example of a Situation

Which of the following is not an example of a situation in which an entity retains the risks and rewards of ownership?

A) When the entity retains an obligation for unsatisfactory performance not covered by normal warranty provisions.
B) When the entity provides a normal warranty for the goods sold.
C) When the buyer has the right to rescind the purchase for a reason specified in the sales contract and the entity is uncertain about the probability of return.
D) When the goods that are shipped subject to installation and the installation is a significant part of the contract which has not yet been completed by the entity.
E) When the receipt of revenue form a particular sale is contingent upon the derivation of revenue by the buyer from its sales of goods.