When it comes to valuation, which of the following are four factors?

A) Riskiness of cash flows, expected return, expected interest rates, and depreciation of dividends

B) Expected net income, expected level of cash flows, depreciation, and expected dividends

C) Expected Cash flow level, expected dividends, depreciation, and timing of cash flows

D) Expected level of cash flows, riskiness of cash flows, timing of cash flows, and loss of costs of alternative opportunities