Which of the Following Statements About Depreciation Is Correct

Which of the following statements about depreciation is correct?

A) The depreciation method selected has no impact on cash flows.
B) The depreciation method selected has no impact on net income.
C) Consistency requires that the same method of depreciation should be used for all classes of assets.
D) Straight-line depreciation produces higher depreciation expense in the early years of an asset's useful life.