Which of the following is NOT correct about outsourcing?

Five forces model tells us what resources to internally develop or outsource to the $3$rd party suppliers

Valuable, rare, costly to imitate, and non substitutable resources$/$capabilities should not be outsourced

One of the reasons for Borders' failure was to outsource the function of managing customer data to Amazon

Outsourcing allows firms to concentrate on those areas in which they can create value