Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) Because only the tax consequences of depreciation are relevant for free cash flow,we should use the depreciation expense that the firm will use for tax purposes in our free cash flow forecasts.
B) A firm generally identifies its marginal tax rate by determining the tax bracket that it falls into based on its overall level of pre-tax income,though C-corporations only have a single tax rate as a result of the Tax Cuts and Jobs Act of 2017.
C) Free Cash Flow = (Revenues - Costs) × (1 - τc) - Capital Expenditures - ΔNWC + τc × Depreciation.
D) Net working capital is found by subtracting current assets from current liabilities.