With Regard to the Account Size in Determining Whether to Use

With regard to the account size in determining whether to use an external agency or perform the work in-house,the following statements are true,except:

A) a small account is not usually attractive to a large agency
B) if 75% of the money cannot be used to buy media time and space, it is better to do the work in-house
C) if the agency charges more than 25% of the money to design and create the ads, then the account is too small to use an external agency
D) a small agency is not a viable choice, even for a small account, because the agency will lack the necessary resources to do the work