One of the Major Differences Between the WACC Analysis and ANPV

One of the major differences between the WACC analysis and ANPV is the fact that ANPV

A) takes into consideration the interest expense of raising debt capital.
B) allows after-tax interest payments into the cash flows.
C) uses the rate of return on the unlevered assets to get the all-equity value.
D) uses a discount rate that takes into account the after-tax returns on capital.