What is the main difference between High-Low Method and Regression Analysis?

A) They are the same

B) Regression Analysis is used in aggressive periods, but High-Low Method is used always

C) High-Low Method is based on 2 periods, but Regression analysis consider all data so Regression analysis is more trustable

D) High-Low Method is based on high costs, but Regression analysis considers all costs

E) Regression Analysis is based on 2 periods, but High-Low Method considers all data