A company may decide to use a bonus in addition to regular compensation for all of the following reasons, except

A) it enables shareholder-employees to withdraw the maximum compensation income from the company each year.

B) it acts as an incentive-oriented form of compensation for executives of larger companies, based on the attainment of goals.

C) it may be used to assist executives in funding cross-purchase buy-sell agreements.

D) all of the above

E) a and b only