Business valuation in litigation and lost profits calculations have some commonalities. Which is NOT true?

A. Business valuations typically evaluate the whole business, or a stand alone element of the business. Lost profits analysis, by contrast, may only focus on a particular element of the business.
B. Both business valuation and lost profit require the careful consideration of discount rates that appropriately reflect the market and risk characteristics of the related economic benefits.
C. Both lost profits and business valuation require the analyst to consider the projected future benefits as of a specific point in time.
D. Both lost profits and business valuation analyses typically require adjustments for marketability, size and control.