which of the following statement is true?

A) On the NPV Profile graph, the IRR lies to the left of any cost of capital that has a negative NPV associated with it.

B) Excel's NPV funtion treats the cash flow of year zero as the cash flow in year two.

C) In excel, the IRR function requires an additional adjustment in order to find the correct IRR.

D) STDEV.P is the correct Excel function to find the variance of a sample.