Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Capital budgeting analysis for expansion and replacement projects is essentially the same because the types of cash flows involved are the same.
B) In estimating supplemental operating cash flows for the purpose of capital budgeting,interest payments should not be included since the effects of these payments are already included in the rate of return the firm is required to earn from its investments.
C) When equipment is sold,companies receive a tax credit as long as the salvage value is less than the initial cost of the equipment.
D) All of the above answers are correct.
E) None of the above answers is correct.