12. Which of the following are true concerning forecasting interest income? I. It is a nonoperating measure. II. Its typical forecast driver is revenue. III. It is typically the same from year to year for firms that generate high cash flow. IV. The typical forecast ratio is interest income in the current period divided by excess cash in the previous period. a) I and II only. b) I and IV only. c) II and III only. d) III and IV only