问题如下：
Jacques is conducting an analysis of Wood Timber, a European Timber supplier company. Wood’s main asset is 5000,000 Square meters of timberland in the East part of Europe. The value of this timberland has been steadily increasing since Jacques acquired it. In addition to the balance sheet, Jacques is gathering other data to assist in valuing Wood and has found information on recent sales of timberland in the East part of Europe. Jacques believes these values would form the basis of an asset-based valuation for Wood, with the additional assumption that other assets and liabilities on the balance sheet are assumed to be worth their stated values. The approach is applicable:
选项：
A.because it have a high proportion of intangible assets
B.because natural resources with identifiable market value constitute the bulk of the total value of Wood.
C.because Wood has no meaningful capital expenditures and free cash flow is irrelevant.
解释：
B is correct.
考点：Asset-based valuation
解析：B是正确的。通常asset-based valuation的估值方法适用于以自然资源为主要资产的公司，本题Wood公司的主要资产是木材，其市场价值可以通过类似的土地（ 自然资源 ）销售来确定。
请问A哪里不对，是否因为树木不算自然资源？
