Which of the Following Statements Is False

Which of the following statements is false?

A) We can measure a firm's sensitivity to interest rates by computing the duration of its balance sheet.
B) A firm's market capitalization is determined by the difference in the market value of its assets and its liabilities.
C) By restructuring the balance sheet to increase its duration, we can hedge the firm's interest rate risk.
D) A firm's market capitalization is determined by the difference in the market value of its assets and its liabilities