Which of the Following Statements Is False

Which of the following statements is false?

A) The main virtue of the payback method is its simplicity.
B) Some managers believe the payback method implicitly accounts for the riskiness of longer-term projects.
C) Some managers may prefer the payback method because it leads to accepting projects that payback quickly which may be ideal for them in terms of building their short-term career.
D) The payback method considers all cash flows for a project, even those occurring after the payback period.
E) Both (a) and (d) are false