Ryan and Emily both love iced tea. Ryan prefers ice-cold iced tea, whereas Emily doesn't mind room-temperature iced tea. Due to his preference, Ryan is willing to spend more money on an insulated mug than Emily is willing to spend. What limitation of the economic value creation framework is illustrated in this example? a. determining the value of a good/service through the perspective of consumers is not a simple task because consumers have different spending habits. b. accounting data focus mainly on tangible assets, which are no longer the most important. c. accounting data are historical and thus backward-looking. d. overall macroeconomic factors such as the unemployment rate, and interest and exchange rates all have a direct bearing on stock prices