$4.$ When making a capital budgeting decision, which of the following are NOT relevant?

$1.$ The size of a cash flow

$2.$ The risk of a cash flow

$3.$ The accounting earnings from a cash flow

$4.$ The timing of a cash flow

a$.3$ and $4$ only

b$.1$ only

c$.2$ and $3$ only

d$.2$ only

e$.3$ only