Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Because the process of planning involves long periods of time, only long-term considerations are involved.
B) Financial planning is built upon the assumption of the target capital structure being made.
C) If total assets increase by the same percentage as sales increase, then assets and sales will increase by same dollar amounts.
D) Financial planning models always include the three basic elements of firm value: cash flow size, risk, and timing.