Which of the Following Aligns with CoCoA's Definition of 'Wealth

Which of the following aligns with CoCoA's definition of 'wealth'?

A) The present (selling) price is seen as the correct valuation of wealth at a point in time.
B) Profit is not tied to the increase (or decrease) in the current net selling prices of the entity's assets.
C) Wealth is the distinction between realised and unrealised gains-not all gains are treated as part of profit.
D) Profit is the amount that cannot be distributed, while maintaining the entity's adaptive ability (adaptive capital) .