Which of the Following Is Not an Assumption of the Models

Which of the following is not an assumption of the models that analyse cash flows for capital investment decisions?

A) It is assumed that all cash flows occur at the same time each year.
B) It is assumed that all cash flows occur at the beginning of the year.
C) Cash flows are assumed to be in the same period as accrual accounting revenue and expenses are recognised.
D) Tax implications of cash flows should be included.