Based solely on the role hierarchy a manager can do all of the following EXCEPT: 

Answer options:

A. View, edit, delete, and transfer his/her and his/her subordinates records
B. Extend sharing on both his/her and his/her subordinate`s records
C. View all folders his/her Subordinate has access to, i.e., Reports, Documents, and Email Templates
D. View records his subordinate does not own but can view

C