Which of the Following Is True Concerning Capital Budgeting Analysis

Which of the following is true concerning capital budgeting analysis?

A) The IRR and AARR consider the time value of money.
B) The Payback method and the AARR both consider profitability.
C) NPV and IRR consider accruals.
D) The Payback method and the AARR both consider profitability, and NPV and IRR do not consider accruals.
E) NPV and IRR do not consider accruals, and the IRR considers the time value, but AARR does not.