A.If you do not offer it， IBM or someone else （perhaps your competitors） will.
B.Protects the end user in the event there is a service issue.
C.Protects the Reseller in the event the end user has a service issue.
D.all of the above

A.IBM ServicePacs remove a liability from you the reseller in the event of fire
B.IBM ServicePacs remove a liability from you the reseller in the event of flooding
C.IBM ServicePacs provide improved warranty coverage
D.Service just adds a layer of cost you do not need
E.all of the above