Final answer:
The decision that is not key when starting a business is whether to accept American Express. This is because such a decision is an operational detail, unlike critical foundational decisions like raising capital and marketing strategies.
Step-by-step explanation:
The question at hand asks which option is not a key decision when starting a business. When establishing a business, several critical decisions must be made, such as how to raise capital, which is essential for financing the business, and marketing strategies like whether to advertise on TV, radio, or newspaper to reach potential customers effectively.
Another important aspect is determining how to estimate the allowance for uncollectible accounts, which affects the business's financial management and revenue projections. However, deciding whether to accept American Express is not a key foundational decision but rather an operational detail that can be addressed later as the business grows and evolves. Therefore, the correct answer is D) Whether to accept American Express, as this is not a key decision to be made when starting a business.