Which of the Following Statements Regarding Advertising Is FALSE

Which of the following statements regarding advertising is FALSE?

A) Advertising may not create false or unjustified expectations of favorable results.
B) Advertising may not imply the ability to influence any court,tribunal,regulatory agency,or similar body or official.
C) Advertising may contain a fee estimate even if the public accountant (PA) knows it is likely to be substantially increased.
D) Advertising may not contain any representation that is likely to cause a reasonable person to misunderstand or be deceived,or that contravenes professional good taste.