Which of the Following Is a Function of a Request

Which of the following is a function of a request to deviate from policy and procedure bulletin?

A) explaining that another approach is better than the standard approach for a specific situation
B) discussing profitability and problems during a period and how they deviate from the past
C) summarizing financial information to be filed with the Securities and Exchange Commission
D) discussing the granting or denying of a customer request to be given credit for defective goods
E) explaining why an organization's statistical figures deviate or vary from external market figures