Which Is NOT Considered a Shortcoming of the Parent Simply

Which is NOT considered a shortcoming of the parent simply adjusting discount rates to account for the additional risk that stems from a project's foreign location?

A) Cash flows are already highly subjective.
B) Two-sided risk in that foreign currency may appreciate or depreciate.
C) Increased sales volume might offset the lower value of a local currency.
D) These are all shortcomings associated with discount rate adjustment.