Exactly one of these statements is false. Indicate which one.

A$.$

A firm's intangible resources are difficult to identify and account for and are embedded in unique routines and practices.

B$.$

A firm's intangible resources refer to its capacity to deploy tangible resources over time and leverage those resources effectively.

C$.$

A firm's intangible resources includes its culture because it can be source of competitive advantage.

D$.$

A firm's intangible resources include human resources, innovation resources, and reputation resources.