Information in the passage suggests that one reason manufacturers might take advantage of

the tax provision mentioned in the last paragraph is that______

A．there are many kinds of products that cannot be legally dumped in a landfill

B．liquidators often refuse to handle products with slight imperfections

C．the law allows a deduction in excess of the cost of manufacturing the product

D．media coverage of contributions of excess-inventory products to charity is widespread and favorable

E．no tax deduction is available for products dumped or sold to a liquidator