Which statement is false? As a definition of income for determining return on investment (ROI), contribution of a segment to indirect expenses:

(A) is appropriate for evaluation of the income performance of the segment manager if allocated expenses are included.

(B) is appropriate for evaluation of the income performance of the segment manager if any revenues and expenses not under the control of the manager are included.

(C) may contain expenses which are uncontrollable by the segment manager.

(D) is appropriate for evaluation of the rate of income contribution of the segment.