Effort estimate depends on the budget of the project is the wrong statement about estimation of the test effort, because it confuses the cause and effect relationship between effort estimate and budget. Effort estimate does not depend on the budget of the project, but rather influences it. Effort estimate is an approximation of how much time and resources are needed for testing activities based on various factors such as scope, complexity, risks, quality, etc. . Budget is the amount of money that is allocated or available for testing activities based on the effort estimate . The other options are true statements about estimation of the test effort. Option A is true, because effort estimate can be inaccurate because the quality of the product under test is not known, which affects the number and severity of defects that need to be detected and fixed . Option B is true, because once the test effort is estimated, resources can be identified and a schedule can be drawn up, which are part of test planning . Option C is true, because experience based estimation is one of the estimation techniques that relies on the judgement and expertise of testers or other stakeholders who have previous knowledge or experience with similar projects .