A few more info:
After changing from "\GL" to "No", the MSVC 2008 gives a whole bunch of:
"warning LNK4099: PDB 'vc80.pdb' was not found"

Also, when running ABCTest.exe, it gives:
"MSVC++ Runtime Library" error as follow...
"Program: ABCTest.exe

R6034
An applicaiton has made an attempt to load C runtime library incorrectly.
Please contact the application's support team for more information."

Thanks,
Oscar