Which of the following statements is false?

A$.$

Intrust bank was placed on a watchlist for a potential future ratings downgrade by Moody's.

B$.$

Mortgage backed securities have "extension risk", and can experience large losses in value when interest rates or YTMs increase.

C$.$

Intrust Bank had little to no losses in value on it's investment portfolio of securities$.$

D$.$

Intrust Bank had a Well Capitalized designation as of December $2022$ based on current accounting rules concerning bank regulation.

E$.$

Unrealized losses on Available$-$for$-$Sale securites are written off against retained earnings, but the losses are added back in order to calculate the Tier $1$ capital for capital adequacy ratios.