Sandra works for Cemex, and the company is considering purchasing a cement company in Greece.Which one of the following might explain why Sandra would use the average accounting return to analyze this investment?

A) the use of pre-tax income in the computation

B) Inclusion of time value of money considerations.

C) Use of real, versus nominal, average income.

D) Easy availability of information needed for the computation.

E) The use of a cutoff rate as a benchmark