Which of the following statements is most accurate? O A Timing of the cash flows do not matter while making capital budgeting decisions. O B. Sunk costs and opportunity costs should not be considered in capital budgeting analysis. OC. How you raise money to finance the project matters in capital budgeting analysis. OD. Taxes matter in capital budgeting analysis. E. Investment decisions may sometimes be based on net income instead of cash flows depending on the nature of the investment