When Computing a Bid Price, the Net Present Value Should

When computing a bid price, the net present value should be set equal to zero because:

A) The goal is to just break even from an accounting perspective.
B) The required return is used as the discount rate.
C) The internal rate of return must exceed the required rate of return.
D) The internal rate of return will be unreliable.
E) The company does not require a profit but does want to cover their production costs.