Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) Research has shown little relationship between CEO stock options and firm performance.
B) The Sarbanes-Oxley Act was motivated by abuse of stock options by top executives.
C) Even at the level of CEO, it is necessary to have formal, measurable performance targets in order for a discretionary bonus system to be effective.
D) Perquisites are becoming less-widely used because most of them are now taxed as income to the executive.