It Is Important to Identify and Use Only Incremental Cash

It is important to identify and use only incremental cash flows in capital investment decisions:

A) Because they are the simplest to identify.
B) Only when the stand-alone principle fails to hold.
C) Because ultimately it is the change in a firm's overall future cash flows that matter.
D) To accommodate unforeseen changes that might occur.
E) Whenever sunk costs are involved.