Which of the following statements is correct regarding different LCOE calculation methods?

A) When applying a method that considers taxes, the resulting LCOE will be significantly higher than when applying a method that does not consider taxes, because taxes are additional cost to the project. B) Whether applying a method that considers taxes, the resulting LCOE should be similar (with only insignificant differences) as when applying a method that does not consider taxes, because the addition of taxes in the cash flows and the adjustment of the discount rate to after-tax should offset each other. C) When applying a method that considers taxes, the resulting LCOE will be significantly lower than when applying a method that does not consider taxes, because the tax shield from depreciations will reduce the discount rate. D) The simplified LCOE method assuming constant cost and production will always give less accurate results than the cash flow based LCOE method.