Soft rationing is the: A) Situation faced by a firm which has multiple net present value projects but has a limited supply of capital funding. B) Situation where a firm has more available financing than that which is needed to fund all positive net present value projects. C) Process of raising capital to fund projects while complying with pre-existing contractual agreements. D) Situation that exists when a firm has no financing available to fund any positive net present value projects. E) Situation faced by a firm which must decide which one of two mutually exclusive projects it should accept