Which of the following statement is most likely to be false? Select one: O a. For a given interest rate, the longer the time period, the higher the present value b. A fundamental difference between Canadian GAAP and IFRS is that fair value accounting plays a more important role under IFRS O c. Statement of Comprehensive Income is best described as a financial statement summarizing a firm's performance over a period of time O d. A firm's marginal tax rate may differ from its average tax rate