Each of the following assets is correctly linked with how it can be overstated except:

a. Inventory can be overstated by improperly capitalizing these assets.
b. Marketable securities can be overstated because they are not widely traded, and it is difficult to assign an accurate value to the securities.
c. Fixed assets can be overstated by leaving expired assets on the books.
d. Assets can be inflated in mergers, acquisitions, and restructurings by having the wrong entity act as the acquirer.