The author suggests that the total probate valuations of the personal property of individuals holding goods for sale in nineteenth-century Britain may have been A. affected by the valuation conventions for such goods B. less accurate than the valuations for such goods provided by income tax returns C. less, on average, if such goods were tobacco-related than if they were alcohol-related D. greater, on average, than the total probate valuations of those individuals who held bank balances E. dependent on whether such goods were held by industrialists or by merchants or bankers