Which of the following is incorrect regarding Phylogenetic Footprinting–Based Method?

• A. It is possible to obtain promoter sequences for a particular gene through comparative analysis
• B. The conservation from closely related organisms is both at the sequence level and at the level of organization of the elements
• C. The conservation from closely related organisms is most at the sequence level
• D. It has been observed that promoter and regulatory elements from closely related organisms such as human and mouse are highly conserved