Although regression analysis may be helpful for risk managers and senior executives, which one of the following is a major limitation of regression analysis?

Select one:

A$.$ Regression analysis requires that the dependent and independent variables be expressed in the same unit of measurement $($e$.$g$.$ dollars$),$ or the technique cannot be used.

B$.$ Regression analysis may not be accurate when forecasting values far into the future.

C$.$ Collecting the data needed to perform regression analysis is costly and time$-$consuming, often offsetting the value of the technique.

D$.$ Regression analysis can only characterize the past relationship between variables and cannot be used to predict future values.