Identify the incorrect statement concerning valuation methods. A. Net asset valuations are the best way of deciding a bid price B. A major difficulty with the price/earnings ratio method is determining the earnings to which the price/earnings ratio is applied C. The discounted cash flow method looks at the incremental cash flows arising from a proposed acquisition D. The market capitalisation of a company reflects marginal trading in its shares E. The dividend growth model offers a deprival value for target shareholders