Which of the following statements about capital budgeting is correct?

A. The timing of cash flows is irrelevant in capital budgeting

B. Proceeds forgone because a company used a building in a new project, rather than selling the building, is a relevant cost for capital budgeting

C. A company should use the same discount rate for all of its projects regardless of their risk

D.Interest expense on an outstanding loan is a relevant cost for capital budgeting