Which One of the Following Is an Advantage of Both

Which one of the following is an advantage of both ROI and Residual Income (RI) ?

A) They both measure all elements important for measuring short-term financial performance of investment centers: revenues,costs,and investment.
B) They are both very widely used.
C) They both can use the minimum rate of return to adjust for differences in risk.
D) They are both comparable to interest rates and to rates of return on alternate investments.
E) They can both use a different minimum rate of return for different types of assets.