The Payback method of Capital Budgeting is easy to calculate but fails to provide key information for making a good decision because: A. all of these are key shortcomings of the Payback method. B. it does not provide any information about whether or not a project adds value for the firm or company. C. it does not account for the Time Value of Money (timing and risk of the future expected cash flows). O D. it does not adjust for risk (including risks other than those related to future expected cash flows)