Which of the following strategies most likely could improve the response rate of the confirmation of accounts receivable?

(A) Including a list of items or invoices that constitute the account balance.

(B) Restricting the selection of accounts to be confirmed to those customers with relatively large balances.

(C) Requesting customers to respond to the confirmation requests directly to the auditor by fax or e-mail.

(D) Notifying the recipients that second requests will be mailed if they fail to respond in a timely manner.