Which of the Following Is Not a "Con" of the Accounting

Which of the following is not a "con" of the Accounting Rate of Return method?

A) The method makes no adjustment for the time value of money or project risk.
B) The depreciation method used impacts both the numerator and denominator.
C) It focuses on net income rather than a company's ability to generate cash.
D) The choice of the hurdle rate is arbitrary.
E) All of the above are cons of the Accounting Rate of Return method.