Which of the following statements concerning (forecasting) risk analysis in capital budgeting is/are incorrect? a. The simulation analysis is the best method to identify the variable that presents the highest degree of forecasting risk. b. If the NPV of the expected scenario is negative then it is unnecessary to analyze the optimistic and the pessimistic scenarios c. Scenario analysis is less apt than sensitivity analysis to determine which single variable has the greatest impact on the net present value d. Both a and b are correct. e. Both a and c are correct