Internet cookies are lost when upgrading from Windows 98 or Windows Me to Windows XP. What is the MOST likely cause？（）

• A、Internet Explorer cookies from Windows 98 or Windows Me are incompatible with Windows XP
• B、Internet Explorer 4x was installed prior to upgrading to Windows XP
• C、Windows XP has a different user profile structure than Windows 98 or Windows Me and the upgrade process does not migrate cookies
• D、Windows XP default Internet security option settings delete cookies during upgrades from Windows 98 or Windows Me