$8.$ The adjusted Net book value is used when $(1)$The business is a going concern $(2)$The business is not a going concern $(3)$Value is closely related to the company$$s underlying assets $(4)$Value is closely based on future earning capacity A$.(1)$ and $(3)$ only. B$.(1),(2)$ and $(3)$ only C$.(1),(3)$ and $(4)$ only D$.(1),(2),(3)$ and $(4)$