All of the following are true regarding a high quality balance sheet except:

Select one:

a. It should portray the economic resources that can be reasonably expected to generate future economic benefits.

b. It should provide and fair portrayal of all of the firm's obligations at a point in time, including the present value of long-term liabilities for future payments.

c. It should minimize measurement error and bias.

d. It should be optimistic in terms of accounting numbers.