Please answer and explain.

Which of the following statements regarding lease abstracts is FALSE?

A. The lease abstract contains all key elements of the lease, and all related lease modifications.

B. The lease abstract enables comparisons to be made between the owner's property and industry benchmarks.

C. Accountants rely on lease abstracts, as well as rent rolls, when recording financial data for billing purposes.

D. Even though a lease abstract is fairly comprehensive, it does not exempt any parties from exercising complete due diligence.