The Major Difference Between the Net Present Value Method and the Annual

The major difference between the net present value method and the annual rate of return method in evaluating a capital project is

A) the ARR method is easier for accountants to justify than the NPV method.
B) the NPV method is easier for managers to justify than the ARR method.
C) the ARR method focuses on overall profitability of a project.
D) the NPV method focuses on the overall profitability of a project.