Which of the following statements is TRUE?

A. STDEV.S is the correct Excel function to find the variance of a sample

B. Excels NPV function treats the cash flow of year one as the cash flow in year zero.

C. In Excel the IRR function is easier to use than the NPV function

D. The vertical intercept on the NPV Profile graph can be found by taking the product of all he projects undiscounted cash flows.