Although Economies of Scope Refer to Spreading Cost, This Is

Although economies of scope refer to spreading cost, this is NOT the case for brand extension

A) because a brand doesn't cost anything - it's an asset.
B) because although the brand costs money, this does not appear in the accounts.
C) because the brand is to do with the marketing department, not production cost.
D) it is still true for brand extension, since creating and maintaining a brand does cost a lot e.g., in advertising.