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C is corrent. The proceeds from the factored accounts receivable is $80,000 less the 10% factor holdback of $8,000 ($80,000 x 10%), and less the 5% commission on the gross amount of receivables ($80,000 x 5%). Therefore, this answer is correct because the amount received from factoring the accounts receivable is $68,000 ($80,000 – $8,000 – $4,000).
A is incorrect. It omits the commission and only takes the factor holdback into account ($80,000 –  $8,000 = $72,000).
B is incorrect. Refer to the correct answer explanation.
D is incorrect. It omits the factor holdback and only takes into account the commission ($80,000 –  $4,000 = $76,000).