For which of these companies should liquidation value be used:

A: Assets $-$ $$2$ Billion; Loans $$580$ Million; Sales $$1$ Billion; Earnings $$120$ Million

B: Assets $-$ $$100$ Million; Loans $$20$ Million; Sales $$40$ Million; Earnings $$10$ Million

C: Assets $-$ $$200$ Million; Loans $$180$ Million; Sales $$68$ Million; Earnings $-$$$40$Million

D: Assets $-$ $$720$ Million; Loans $$540$ Million; Sales $$108$ Million ; Earnings $$80$ Million

Group of answer choices

A

B

D

C