Which of the following scenarios is a good reason to segregate duties using QuickBooks Desktop Enterprise's enhanced user security features?

ASales will be putting in Estimates and needs to see customer balances, but no other areas of QuickBooks.

BThere is an owner and an accounting manager who both need full rights to everything in QuickBooks.

CA warehouse user needs to receive product only into QuickBooks.

DThe external CPA needs to access backups of QuickBooks.