Which of the following statements is most likely to be inaccurate

A CAPITAL BUDGETING CASH FLOWS ARE EQUAL TO ACCOUNTING NET INCOME

B ACCOUNTING NET INCOME IS REDUCED BY NONCASH CHARGES SUCH AS DEPRECIATION

C INCREMENTAL CASH FLOWS PROVIDE A SOUND BASIS FOR CAPITAL BUDGETING

D A SUNK COST IS ONE THAT HAS ALREADY BEEN INCURRED AND SHOULD BE EXCLUDED IN CAPITAL BUDGETING