Which of the Following Statements Is Not True of a Cost

Which of the following statements is not true of a cost benefit analysis

A) Any capital expenditure or project can be subject to a simple cost benefit analysis.
B) The cost benefit analysis considers the cash flows and the value of money over a period of time.
C) When determining the costs of new project, some may be direct costs and some may be indirect costs.
D) A simple cost benefit analysis can be helpful in making decisions where the costs and benefits are fairly straight forward.