Which of the following statements regarding risk is not true?

a$.$ The income statement is useful for determining the risk associated with investing in or extending credit to the company.

b$.$ Generally, the greater the risk, the lower the expected rate of return.

c$.$ The greater the uncertainty of future results, the greater the risk associated with an investment in or loan to the company.

d$.$ Risk is the uncertainty and variability of the future profitability of cash flows of a company.