What statement is false with respect to the net worth method?

a. The focus of the net worth method is on the year-end bank balances as well as other assets and liabilities.

b. The bank deposit technique looks at the funds deposited during the year.

c. The net worth analysis may be used when searching for hidden income in drug trafficking and insurance fraud situations.

d. The bank deposit method has not been approved by the U.S. Supreme Court.

e. None of the above.