问题如下：
Asset-bassed model valuations are most reliable when the firm is?
选项：
A. A mineral factory gets into finiancial crisis but has a negotiable exploration right and a transferable mining right.
B. A high-tech firm always injects a large amount of capital in new products development.
C. A brewery locates in a country which is confronted with highly inflation pressures.
解释：
A is correct.
A.The mineral factory would be the most proper firm to use an asset-based model. Its cash flows may be negative, so a forward-looking model can not be used. However, it has exploration and mining right with ready market values.
B.The high-tech firm's assets consist of intangible assets which may not have a fair market value, so it is unsuitable to use the asset-based model.
C. The brewery would likely not be appropriate to use an asset-based model ,since high inflation makes the firm's assets more difficult to evaluate.
请问B为什么错误呢？