Which of the Following Statements Is FALSE

Multiple Choice

Which of the following statements is FALSE?

A) We begin the capital budgeting process by determining the incremental earnings of a project.
B) The marginal corporate tax rate is the tax rate the firm will pay on an incremental dollar of pre-tax income.
C) Investments in plant,property,and equipment are directly listed as expenses when calculating earnings.
D) The opportunity cost of using a resource is the value it could have provided in its best alternative use.