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Which of the following statements is FALSE?A. Liquidity measures the speed and ease with which assets can be converted to cash without significant loss of value, and 'fortress' balance sheets are especially liquid.B. Even though depreciation is not a cash expense, it affects taxes, and corporations prefer to depreciate assets using accelerated over straight-line methods for tax purposes.C. The marginal tax rate is the tax rate payable on the next dollar earned and is always higher than the average tax rate.D. Operating Cash Flow is generated from utilizing existing assets after deducting interest expense

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