Which of the Following Is NOT Given as an Example

Which of the following is NOT given as an example of a decision that may require finance/accounting policies?

A) To extend the time of accounts receivable
B) To establish a certain percentage discount on accounts within a specified period of time
C) To lease or buy fixed assets
D) To use LIFO, FIFO, or a market-value accounting approach
E) To be a price leader or a price follower