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C is corrent since writing off of obsolete inventory in such a manner is an ordinary procedure that is required by GAAP and not directly related to whether related-party transactions exist. Related-party transactions often involve transactions with one or more characteristics that would not exist in "arm’s-length transactions."
A is incorrect because borrowing funds at interest rates below prevailing market rates does not seem to be indicative of arm’s-length business.
B is incorrect because such compensating balance arrangements for principal stockholders are related-party transactions.
D is incorrect because a loan without a scheduled repayment date doesn’t seem to be a normal, arm’s length transaction.