Which of the Below Statements Is FALSE

Which of the below statements is FALSE?

A) For residential mortgage loans, "value" is either market value or appraised value.
B) For income-producing properties, the value of the property is based on the fundamental principles of valuation: the value of an asset is the present value of its expected cash flow.
C) In valuing commercial property, the cash flow is the future NOI and the discount rate (reflecting the risks associated with the cash flow) is used to compute the present value of the future NOI.
D) Investors are often confident about estimates of market value and the resulting LTVs reported for properties.