In Accounting for Changes in Fixed Assets, Which One of the Following

In accounting for changes in fixed assets, which one of the following statements is NOT true?

A) When a company is not operating at full capacity, sales may be increased without adding any new fixed assets.
B) Since it requires time to get new assets operational, they are added in small discrete quantities.
C) Fixed assets are added in large discrete amounts called lumpy assets.
D) All of the above are true.