Which of the Following Statements Is NOT Correct

Which of the following statements is NOT correct?

A) When there is a disposition of an identical property, the taxpayer must use the average cost of all such properties as the adjusted cost base.
B) When a taxpayer provides a warranty on the sale of a capital asset, the cost incurred to provide the warranty is treated as a capital loss.
C) When there is a partial disposition of land that is held as a capital asset, the adjusted cost base must be based on a proportionate share of the total area of the land.
D) When a bad debt arises from the sale of a capital asset, its writeoff must be treated as a capital loss.