Which of the Following Is Not a Least-Cost Resolution (LCR)

Which of the following is not a Least-Cost Resolution (LCR) requirement under FDICIA?

A) Consider and evaluate all possible resolution alternatives by computing and comparing their costs on a present value basis, using realistic discount rates.
B) Place a bank or thrift into receivership as soon as its capital falls below some positive book value level.
C) Document the evaluation and the assumption on which it is based.
D) Retain documentation for at least five years.
E) Select the least costly alternative based on the evaluation.