choose the correct option

3. The capital asset pricing model is one of the methods for estimating the capital cost of common stocks. The correct statement in the following statement is ()

A. When determining the prediction period of the beta value, if there is no significant change in the companys risk characteristics, it can be approximately 1 ~ 2 years shorter forecast period length

B. When determining the beta forecast period, if the company's risk characteristics change significantly, the changed year should be used as the forecast period length

C. The long-term government bonds that are listed and traded should be selected The coupon rate is used as the representative of the risk-free rate of return. D. When determining the beta value, determine the time interval for the return measurement, usually using the annual rate of return