I have been asked "Determining whether amounts are in conformity with GAAP addresses the proper measurements of assets, liabilities, revenues, and expenses which includes all of the following except:

a. the reasonableness of management's accounting principles.
b. proper application of valuation principles such as cost, net reliable value, market value, and present value.
c. consistency in the application of accounting principles.
d. the reasonableness of management's accounting policies.
e. proper application of the matching principles.

My text does not explain this, but I am guessing that the answer is b. Am I right? If not can you help me figure this out please?