Which of the Following Was Not a Technique Used by Enron

Which of the following was not a technique used by Enron to manage earnings?

A) Used reserves to increase earnings when reported amounts were too low
B) Deliberately overstated the allowance for uncollectibles and adjusted it downward in future years
C) Used mark-to-market estimates to inflate earnings in violation of GAAP
D) Selected which operating assets to "sell" to the SPEs, affecting the gain on transfer and earnings effect