Which of the Following Statements Is True

Which of the following statements is True?

A) In determining if a valuation allowance is needed, positive evidence is considered more persuasive than negative evidence.
B) In determining if a valuation allowance is needed, negative evidence is considered more persuasive than positive evidence.
C) In determining if a valuation allowance is needed, negative and positive evidence must be evaluated equally.
D) In determining if a valuation allowance is needed, only negative evidence is evaluated.