The Liquidation Value Approach to Determining the Value of Assets

The liquidation value approach to determining the value of assets is

A) highly conservative in that it minimizes the costs to the buyer should failure occur.
B) based on what would be realized if assets had to be sold.
C) the best approach only if the concern about possible financial loss is so strong that even a little risk is unacceptable.
D) all of the above.
E) none of the above.