All of the Following Statements About Benchmarking Are True, Except

All of the following statements about benchmarking are true, except:

A) Benchmarking can be a psychological tool that helps overcome resistance to change.
B) Benchmarking provides measurements that are useful in setting goals.
C) Benchmarking is a systematic approach to identifying the best practices to help an organization take action to improve performance.
D) Benchmarking should be focused only on studying competitors.