An Investor Has the Opportunity to Buy a $10,000 Government

An investor has the opportunity to buy a $10,000 government bond which is guaranteed to yield 6.5% interest in one year's time. The investor decides to make the investment as there is a net difference between the cost and benefit. Which of the following is NOT a reason that the investor's decision may be flawed?

A) It does not consider the current market interest rate.
B) It does not consider the value of the $10,000 in one year's time if invested elsewhere.
C) It does not consider whether the $10,000 will be needed elsewhere.
D) It ignores the fact that the costs are incurred today, but the benefits occur in one year's time.