Which of the Following Is Not a Possible Reason Why

Which of the following is not a possible reason why IFRS companies may report more goodwill impairment losses than U.S. GAAP companies?

A) IFRS users interpret the qualitative "more likely than not" question more conservatively than U.S. GAAP companies, and therefore do the quantitative tests more frequently.
B) The recoverable value of goodwill may be lower than its fair value.
C) Cash generating units may be smaller than reporting units.
D) The qualitative evaluation allows U.S. companies to avoid quantitative goodwill impairment testing.