It is important to acknowledge that growth or dividend pricing Models are essentially abstractions of reality and hence have serious practical limitations. The issues relating to accuracy include:

A) estimates of growth rates.
B) estimates of the market rate of interest.
C) the fact that the denominator in the Gordon model is the difference between two numbers that can be close together.
D) All of the above

All of the given options contribute to the limitations of growth or dividend pricing models. Estimating growth rates and market rate of interest require several assumptions, and any error in these estimates can significantly impact the valuation. Additionally, the denominator in the Gordon model can become small, leading to a high valuation that may not reflect the market reality. Therefore, it is essential to use these models with caution and consider other factors, such as market trends and company-specific information, when making investment decisions.