Which of the following statements is FALSE?
选项：

A:We begin the capital budgeting process by determining the incremental earnings of a project.;
B:The marginal corporate tax rate is the tax rate the firm will pay on an incremental dollar of pre-tax income.;
C: Investments in plant, property, and equipment are directly listed as expense when calculating earnings.;
D: The opportunity cost of using a resource is the value it could have provided in its best alternative use.Answer: C