Which of the Following Would Not Be an Acceptable Presentation

Which of the following would not be an acceptable presentation on a personal financial statement?

A) Marketable securities are presented at estimated current values.
B) The estimated current value of an investment in life insurance is the cash value of the policy less the amount of any loans against it.
C) Investments in real estate should be presented at their estimated current values.
D) Payables and other liabilities should be presented at the discounted amounts of cash to be paid.
E) The liability for income taxes payable includes unpaid income taxes for completed tax years only.