Which of the following is wrong about the (owners') equity?

A. It includes the amount of investment made by owners.

B. Being considered the Residual Claim of the owners/investors, the amount of Owners' Equity must be positive all the time.

C. If a firm's total liabilities are larger than its total asset, the Owners' Equity may carry a negative amount.

D. It includes the amount of historical profits generated & allocated to the owners' claim.