Which of the following statements about estimation of the test effort is WRONG?

Which of the following statements about estimation of the test effort is WRONG?
A. Effort estimate can be inaccurate because the quality of the product under tests is not known.
B. Once the test effort is estimated, resources can be identified and a schedule can be drawn up.
C. Experience based estimation is one of the estimation techniques.
D. Effort estimate depends on the budget of the project.

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