Which one of the following statements best describes how statutory accounting principles (SAP) treat an insurer's value? Available answer options Select only one option A They require all amounts to be stated as if the insurer will continue to operate indefinitely. B With some exceptions, they emphasize an insurer's going concern value over its liquidation value. C With some exceptions, they emphasize an insurer's liquidation value over its going concern value. D They require all amounts to be stated as if the insurer will be liquidated at the date any financial statements are prepared