Good reasons for allowing other departments to view purchase orders and incoming receipts does not ...

Good reasons for allowing other departments to view purchase orders and incoming receipts does not include which of the following?
 a. The accounting department gains visibility to future accounts payable obligations.
 b. The requestor can refer to the purchase order number when inquiring into the status of an order.
 c. Receiving has a record of the order to match against the receipt of the material.
 d. Traffic becomes aware of inbound delivery requirements and can make arrangements with carriers or use the company's own vehicles to schedule material delivery.
  e. There is never a good reason for purchasing to allow other departments access to purchase orders and incoming receipts due to the confidential nature of the price and delivery terms.