Which of the Following Is True Regarding Project Evaluation

Which of the following is true regarding project evaluation?

A) Financing costs must be included in the statement of cash flows because they are not accounted for elsewhere.
B) The stand-alone principle calls for evaluation of a project based on its incremental cash flows.
C) Changes in NWC are not considered incremental cash flows.
D) When fixed assets are sold at the project end, there are usually no tax consequences of the sale.
E) Whether straight-line depreciation or CCA is used will have no impact on project NPV.