Trade discount is allowed for:

Prompt payment of cash
Purchasing products in bulk quantity
Payment of cash within 30 days time period
Opening of several units in different markets for business expansion E. Maintaining good relationship with the customers

The correct answer is: B. Purchasing products in bulk quantity.

A trade discount is a discount given by a manufacturer to a wholesaler or retailer in order to encourage them to purchase a large quantity of goods. This type of discount is often used to clear out old stock or to attract new customers.

Option A is incorrect because prompt payment of cash is usually rewarded with a cash discount, not a trade discount.

Option C is incorrect because payment of cash within 30 days is usually the standard payment terms for most businesses.

Option D is incorrect because opening several units in different markets for business expansion is not a common reason for offering a trade discount.

Option E is incorrect because maintaining good relationships with customers is important for any business, but it is not usually a reason for offering a trade discount.

In conclusion, the correct answer is: B. Purchasing products in bulk quantity.