In a file review, a controller examines four valuation practices. Which one is contrary to the expected approach?Your answerAUsing two techniques and assessing the reasonableness of the range of their results.BMaximising, within the technique chosen, the use of relevant observable data.CChoosing the technique that gives the amount management wants, without looking at the data available.DAiming at the price of an orderly transaction under current market conditions.SubmitHint