Option (C) is the correct answer because the statement is not true. The provided text highlights that 'KPO enables companies to create additional business opportunities' and involves 'highly skilled workers', distinguishing it as a 'New trend' from BPO. This implies that KPOs offer significant and advanced opportunities, contradicting the claim that BPOs have better business opportunities. In contrast, the other statements are true based on the context: the text mentions 'Overhead costs are also much lower' (supporting A) and that outsourcing countries face 'resistance from job-seeking youths' (supporting D).