All of the Following Statements Are True in Describing the Determination

All of the following statements are true in describing the determination of just compensation EXCEPT:

A) The value of the property is based on its highest and best use at the time.
B) The value of the property is determined solely by its current use.
C) The value is the amount that restores the property owner to a financial position equivalent to that existing before the property was taken.
D) The value is the market value of the property if completely taken, or the total value of all financial loss if partially taken.