Which Statement Below Is Most Likely to Be False Concerning

Which statement below is most likely to be false concerning the qualitative assessment for identifiable intangibles impairment?

A) The assessment allows entities to avoid the cost of impairment testing when it is likely that no impairment would be identified through quantitative tests.
B) The assessment results in fewer earnings manipulations regarding impairment recognition.
C) The less time that has passed between the last fair value measurement and the current testing date, the easier it is to make a qualitative assessment of impairment.
D) Companies can use the qualitative assessment to evaluate impairment of acquired in-process research & development.