4) Direct Transport is a private corporation that hauls freight throughout the western half of the country. You have been trying for several months to land the Direct account, and finally were given a chance to offer a $2,000,000 operating line to finance all the company's trading assets, mainly accounts receivable. While the company has been consistently profitable, you still believe that your facility should have some support. You want to protect your institution, but you don't want to appear to be overreaching. Which of the following is the most important item you would require?

A) Guarantees from the corporation's owners B) Subordination of any vehicle loans still outstanding C) Collateral - a blanket first lien on all of Direct's accounts receivable D) Keyman life insurance