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Which of the following statements is TRUE?A. Opportunity costs are those values that have already been incurred, cannot be recouped, and should not be considered in an investment decision.B. Under hard capital rationing, a business enforces limits on investment budgets because it prefers not to raise financing from the capital markets.C. Managerial real options can be very valuable but difficult to measure, and ignoring them will underestimate a project's true Net Present Value.D. Forecasting risk is more troublesome when NPV estimates are particularly large.

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