The Important Point(s) to Remember While Estimating the Cash Flows

The Important point(s) to remember while estimating the cash flows of a project

A) is that only cash flow is relevant.
B) are cash flow is relevant and always estimate cash flows on an incremental basis.
C) are to always estimate cash flows on an incremental basis and to be consistent in the treatment of inflation.
D) are cash flow is relevant, always estimate cash flows on an incremental basis, and be consistent in the treatment of inflation.