Which One of These Statements Is Correct

Which one of these statements is correct?

A) Operating cash flow is equal to net income plus depreciation plus taxes.
B) Sunk costs should be included in the initial cost of a project.
C) Synergy occurs when a new product reduces the sales of a current product.
D) The cost of test marketing a product prior to deciding whether or not to produce the product is a sunk cost.
E) Real cash flows must be discounted at the nominal rate.