Which one of the following is most correct with respect to reserve inaccuracies? Available answer options Select only one option A Consistently inadequate reserves can negatively influence an insurer's solvency and capacity. B The process of increasing reserves as new information about the claim comes to light is referred to as stairstepping. C Reserves should reflect the present value of a claim rather than the claim's ultimate cost. D The modest reserve method of setting reserves prevents frequent stairstepping