Which of the Following Hypotheses Is Testable,and Therefore Possible to Falsify

Multiple Choice

Which of the following hypotheses is testable,and therefore possible to falsify?

A) Assets are designed to best fulfil the function for which they are intended
B) Current replacement cost accounting is more useful than historical cost accounting
C) Research and development expenditure is an expense.
D) The net profit of a company is affected by the economic downturn