A Contentious Issue with Heritage Assets Is Valuation

A contentious issue with heritage assets is valuation.This is a concern because:

A) For some heritage assets no market really exists to determine fair value.
B) As heritage assets are by their nature unique, it is difficult to compare them with similar assets.
C) Those entities charged with responsibility for heritage assets usually don't have the discretion to dispose of them, so 'market value' has no relevance.
D) Heritage assets generally create negative cash flows and so using discounted cash flows to establish value is impractical.
E) All of the given answers.