What could be the issue preventing AR team members from seeing invoices?

A custom invoice object has been created with a master-detail relationship to account. The Account receivable (AR) team needs access to Invoices AR users do not own nor have access to Account records. Account OWD is set to Private. The AR team is unable to find Invoices in List views, Reports, nor in Global Search. The Architect has been asked to help troubleshoot.

What could be the issue preventing AR team members from seeing invoices?
A . A sharing rule is missing to share Invoices to the AR team.
B. The AR team profile needs to be assigned an Invoice Page layout.
C. A sharing rule is missing to share Accounts to the AR team.
D. The Accounts receivable profile does not have read Permission to the Invoice Object.

Answer: C