Which If the Following Is Not an External Source of Information

Which if the following is not an external source of information that would indicate possible impairment?

A) significant changes with an adverse effect on the entity have taken place during the period,or will take place in the near future,in the technological,market,economic or legal environment in which the entity operates
B) market interest rates or other market rates of return on investments have increased during the period
C) during the period,an asset's market value has declined significantly more than would be expected as a result of the passage of time or normal use
D) significant changes in the extent to which,or manner in which,an asset is used or is expected to be used have taken place during the period