Which of the following statements is fake?

(a) The straight-line method of depreciation is lower in quality than other methods, in most cases, because it does not reflect the economic reality of product usefulness

(b) Poor quality of financial reporting results when firms misclassify operating expenses as capital expenditures

(c) Firms must follow the schedule prescribed by the FASB for determining the lives of long-lived assets

(d) Analysts can learn about the depreciation policy of a firm by reading the notes to the financial statements