Which of the Following Statements Is True of the Calculation

Which of the following statements is true of the calculation of economic damages in a civil litigation?

A) In economic damages calculations, risk is not an issue, since the discount rate is supposed to represent a risk-free rate.
B) All past economic damages must be reduced to present value, which requires the application of a discount rate.
C) Calculations of economic damages are often based on a set of foundational facts rather than assumptions.
D) An economic expert must convert future losses to present value using the applicable interest rate.