$11.$ If CBA Failed to meet earning expectations because Loan Impairment expense was Higher than expected, the ERC is likely to be$?$

A$.$ Small, as imperfections are 'fictitious accounting'

B$.$ Big, as markets dislike impairments more than other forms of expenses

C$.$ Small, because impairment represents once off expense

D$.$ Very large, because loan impressions account for a significant portion of the revenue