Which Statements Best Describe Payback Method and the Accounting Rate

Which statements best describe payback method and the accounting rate of return method? Profitability Time Value of Money

A) Ignored by both methods Ignored by both methods
B) Ignored by both methods Used in accounting rate of return
Ignored by payback method
C) Considered by accounting method; Ignored by payback method Ignored by both methods
D) Considered by accounting method; Ignored by payback method Considered by both methods