Accounting $-$ Net Present Value

Which one of the following statements accurately describes an advantage of the average accounting return $($AAR$)$ method of analysis?

A $$ The AAR method incorporates time value of money computations.

B $$ The estimation of the appropriate cutoff rate for AAR is straightforward and easy.

C $$ AAR relies on net income and not cash flows.

D $$ AAR if relatively easy to compute.