Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Compared to a domestic project, estimating the salvage value of equipment in place at the end of the foreign project's life and the residual value of net operating working capital is complicated by the need to calculate a going concern value in addition to a liquidating value.
B) When foreign risks are present in a project, the cash flows in the numerator of the valuation equation can be reduced by including as expenses the cost of neutralizing the foreign risks, and then discounting the remaining net cash flows at a rate appropriate for an equivalent domestic project.
C) The issue of how to treat additional risks in a foreign project caused by fluctuating exchange rates can be resolved by estimating the project's cash flows in the foreign currency and then use forward rates, interest rate parity, purchasing power parity or other such theory to convert them into expected home currency cash flows. Discount them at the appropriate home country discount rate, and the NPV will be in the home currency as desired.
D) The Overseas Private Investment Corporation (OPIC) is a development agency of the U.S. government that offers three types of insurance for foreign risks: currency inconvertibility, expropriation, and political violence.
E) None of the statements above; all are correct.