A. This answer is incorrect. See the correct answer for a complete explanation.
B. This question is solved using the following formula:
360 / (Total Period for Payment - Period of Discounted Payment) × Discount % / (100% - Discount %)
Inputting the information into the question we get 31.81%. This is the cost of not taking the discount.
C. This answer is incorrect. See the correct answer for a complete explanation.
D. This answer is incorrect. See the correct answer for a complete explanation.