An Investment Opportunity with Identified Risks and Returns Has Been

An investment opportunity with identified risks and returns has been consistently rejected in competition with other opportunities. This is most likely because

A) The project is available over the next few years and so can be delayed
B) The project would require the hiring of new staff
C) The project is not offering sufficient compensation for its risks
D) A company cannot invest in all the opportunities it faces
E) The project is outside the usual business of the company