Given what you know about the differences in conservatism between the U$.$S$.$ and U$.$K$.,$ which of the following statements is most accurate?

$$A$.$ return on equity would usually be higher and the debt$/$equity ratio lower under U$.$K$.$ GAAP than under U$.$S$.$ GAAP.

$$B$.$ return on equity would usually be lower and the debt$/$equity ratio higher under U$.$K$.$ GAAP than under U$.$S$.$ GAAP.

$$C$.$ return on equity and the debt$/$equity ratio would usually be lower under U$.$K$.$ GAAP than it would be under U$.$S$.$ GAAP.

$$D$.$ return on equity and the debt$/$equity ratio would usually be higher under U$.$K$.$ GAAP than under U$.$S$.$ GAAP.