The Typical CVP Analysis Assumes a Single-Period Analysis

The typical CVP analysis assumes a single-period analysis.Which of the following statements does not relate to this assumption?

A) This assumption does not allow for complex tax provisions.
B) This assumption does not account for the time value of money.
C) This assumption does not allow for incurring the cost of production in one period but realizing the associated sales revenue in the next period.
D) This assumption does not allow for flexible pricing policies.
E) All of the above statements are true.