Wilton Supply Co. (WSC), a public company, is making plans to sell its B.C. division, which it has determined to be a disposal group. The division is ready to be sold as-is, but WSC knows the sale could take some time because the owner would like to set up a vendor take-back mortgage, in which the purchaser makes payments to WSC's owner over the next 20 years. WSC plans to hire a seller's agent to market the division in two months. Which one of the following supports WSC's classification of the disposal group as HFS? A. WSC's owner would like to set up a vendor take-back mortgage, in which the purchaser makes payments to WSC over the next 20 years. B. The sale of the division could take some time to complete. C. The division is ready to be sold as-is. D. WSC plans to hire a seller's agent to market the division in two months