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

A$.$ Restrict the selection of accounts to be confirmed to those customers with large balances.

B$.$ Include a list of items or invoices that constitute the customers' account balances.

C$.$ Explain to customers that discrepancies will be investigated by an independent third party.

D$.$ Ask customers to respond to the confirmation requests directly to the auditor by email.