Which of the Following Statements Regarding Documentation of Research Conclusions

Which of the following statements regarding documentation of research conclusions is false?

A) A research memorandum is a permanent record of the research process.
B) A researcher communicates his or her conclusions to the client in a letter containing information similar to that in the research memorandum.
C) Technical references are generally inappropriate in a client letter.
D) A research memorandum contains only research conclusions and not a detailed analysis of legal authorities supporting those conclusions.