10. Working capital is a frequent source of errors in estimating project cash flows. These errors include

A. forgetting about working capital entirely and forgetting that working capital may change during the life of the project.

B. forgetting about working capital entirely, forgetting that working capital may change during the life of the project, and forgetting that working capital is recovered at the end of the project.

C. forgetting that working capital may change during the life of the project, forgetting that working capital is recovered at the end of the project, and forgetting to depreciate working capital.

D. forgetting about working capital entirely, forgetting that working capital may change during the life of the project, and forgetting to depreciate working capital.

Answer is B but I don't understand please explain