Which of the Following Is Not One of the Considerations

Which of the following is not one of the considerations given to capital budgeting proposals?

A) Whether the proposal is in compliance with capital budgeting policies
B) Whether the proposal would meet the established minimum return on capital
C) Whether there is an immediate need to replace or repair critical assets.
D) Whether the proposal is congruent with the firm's long-term goals
E) All of the above are considerations given to capital budgeting proposals