Which of the Following Statements Is TRUE

Which of the following statements is TRUE?

A) Cross-sectional regression analysis cannot account for factors that vary between the treatment and control groups.
B) Cross-sectional regression analysis makes only qualitative,not quantitative,judgments about relationships between variables.
C) Since tastes and preferences cannot be easily measured,empirical researchers need not concern themselves with these.
D) Cross-sectional regression analysis assesses the relationship between two variables while holding other factors constant.