$29.$ According to the Beneish model, the probability of earnings manipulation is high when:

A$.$ B$.$ C$.$ D$.($PP&E $+$ Current assets$)/$Total assets ratio decreased from the year t$-1$ to this year t

$($PP&E $+$ Current assets$)/$Total assets ratio increased from the year t$-1$ to this year t

$($PP&E $+$ Current assets$)/$Total assets ratio is unchanged in the year t$-1$ and year t

$($PP&E $+$ Current assets$)/$Total assets ratio is not related to the probability of earnings

manipulation