Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following is least accurate with respect to the market value and book value of a company’s equity?
Option A:Market value is more relevant than book value when measuring a company’s cost of capital.
Option B:Book value is often used by lenders and in financial ratio calculations.
Option C:Both market value and book value fluctuate with changes in the company’s share price.

Answer: C