Which of the Following Statements About the Uniform Capitalization (Unicap)rules

Which of the following statements about the uniform capitalization (unicap) rules is false?

A) The unicap rules determine the annual costs that firms must capitalize to inventory for tax purposes.
B) The unicap rules may require capitalization of more indirect costs to inventory for tax purposes than for book purposes.
C) The unicap rules may result in a book/tax difference for cost of goods sold.
D) None of the above is false.