What Is a Basic Assumption for an Architect Using the HPE

What is a basic assumption for an architect using the HPE Servers TCO calculator to justify a customer's migration away from a fully depreciated set of hardware?

A) By analyzing the project's internal rate of return (IRR) , it is possible to determine if the lower IRR will make it more desirable to undertake the project.
B) When the customer's older systems are under a support contract, a new system can sometimes pay for itself simply by not renewing the older support contracts.
C) The Net Present Value (NPV) is the difference between the value of the older systems and the cost of the new systems.
D) The opportunity costs of not migrating from a legacy environment to an HPE Converged Infrastructure Solution, in terms of IT Efficiency and User Productivity, will always justify the purchase.