Which Are the Following Statements About Pre-Merger Planning Is Untrue

Which are the following statements about pre-merger planning is untrue?

A) It is easier to predict the outcomes of horizontal M&A than other types of M&A
B) In the case of horizontal M&A,it is easier to predict the impact on revenues than the impact on costs
C) The outcomes of a hostile acquisition are more difficult to predict than the outcomes of a friendly acquisition
D) Acquisitions that are directed towards a firm reinventing its business model should be regarded as more risky than those which leverage its existing business model.