Which of the Following Is True When the Simple Payback

Which of the following is true when the simple payback period and the accounting rate of return is compared?

A) Both methods ignore profitability and the time value of money.
B) Both methods ignore profitability, and only the accounting rate of return takes into consideration the time value of money.
C) Both methods ignore the time value of money, but only the accounting rate of return takes into consideration profitability.
D) Both methods take into consideration the time value of money, but only the accounting rate of return takes into consideration profitability.