$.$ When the parameters are the same in all cases, and how does the number of sample observation times affect overfitting?

A$.$ The number of observation times is large, and overfitting is not likely to occur.

B$.$ The number of observation times is small, and overfitting is likely to occur.

C$.$ The number of observation times is large, and overfitting is likely to occur.

D$.$ The number of observation times is small, and overfitting is not likely to occur