What Is (Are)the Advantage(s)to the Seller of Notes Receivable

Multiple Choice

What is (are) the advantage(s) to the seller of notes receivable?

A) A note is a contract and thus offers a higher level of guarantee of payment to the seller than a simple combination 'order,delivery,acknowledgment of receipt plus invoice'.
B) A note is a regular financial instrument and thus can be endorsed over to a third party.
C) A note is a negotiable credit instrument.The seller can sell a note to a financial institution before its maturity date.
D) All of the above