Which of the following is not an assumption in the derivation of Torricelli's law?

	A.	The viscous losses at the tank walls, within the tank, and at exit are negligible
	B.	The kinetic energy at the liquid free surface of the tank, and thus the velocity at the liquid free surface, is approximately equal to zero.
	C.	The elevation of the liquid free surface in the tank is constant.
	D.	The pressures at the tank surface and the tank outlet are both equal to atmospheric pressure.

and

Which of the following is NOT accounted for in the energy balance equation?

	A.	Potential Energy
	B.	Phase energy
	C.	Kinetic Energy
	D.	Irreversible conversion of energy due to friction