Which of the following statements is not true regarding the standalone selling price of a performance obligation in a revenue contract.

Select one:

A. May be estimated through the adjusted market assessment approach, the expected cost plus a margin approach, or the residual approach.

B. Is preferable to be supported by direct observation over estimation.

C. May be measured through estimation or through direct observation in the market.

D. Is always equal to the stated price of the good or service.

E. Is measured using all information that is reasonably available.