Which of These Would Not Be Considered to Be a Criticism

Which of these would not be considered to be a criticism of normative accounting theories?

A) They are not based on identified,empirical observations or methods
B) Normative theories do not specify an objective nor an objective function independently of subjective preferences
C) The prescriptions made by normative theories are falsifiable
D) Normative theories cannot be ranked objectively because it is impossible to prove or refute claims that one objective is more important than another