5. Bonuses at DSR Industries cannot be awarded unless profits exceed a ten percent return on stockholders’ investments in the company. Higher profits mean higher bonuses. Therefore, bonuses in a year of general economic recession will be considerably lower than bonuses in a year of peak profits at DSR.

The conclusion above depends on the assumption that

(A) the firm will have relatively low profits in recession years

(B) the amount represented by a ten percent return on stockholders’ investments in the company will increase from year to year

(C) profits rarely exceed a ten percent return on stockholders’ investments in the company

(D) profits in excess of a ten percent return on stockholders’ investments in the company are all distributed in the form of bonuses（A）

(E) bonuses at DSR never drop to zero

不明白，也搜不到相关讨论，拜托帮忙解释一下