Which of the Following Tends to Cause Differences Between Market

Which of the following tends to cause differences between market values and book values?
I.Accounting often creates a dichotomy between realized and unrealized income.
II.Accountants allocate goodwill when a firm is acquired for more than book value.
III.Many accounting values are transactions-based and hence backward-looking.
IV.The use of fair-value accounting.
V.Accountants refuse to assign a cost to equity capital.

A) I and II only
B) I and III only
C) II and IV only
D) I, III, and IV only
E) I, III, and V only
F) I, III, IV, and V only