Which One of the Following Is Not a Limitation of the Internal

Which one of the following is not a limitation of the internal rate of return investment appraisal technique?

A) The technique assumes that the cash inflows and outflows arising from an investment project can be predicted accurately.
B) The technique does not require organizations to specify a cost of capital in advance but allows users to determine whether the rate of return is acceptable or not.
C) The technique cannot be applied in the evaluation of investment proposals which generate irregular cash flows.
D) The technique relies on the mathematical technique of interpolation which results in the internal rate of return being an estimate rather than an accurate figure.