Which of the following statements about capital budgeting is TRUE()

A. Since capital budgeting is based on cash flows rather than net accounting income, changes in noncash balance sheet accounts such as inventory are not relevant to the analysis.

B. If an investment project would make use of property that the firm currently owns, the project should not be charged with the opportunity cost (rental income) of the property.

C. Any cash flow that can be classified as incremental is relevant in a capital budgeting project analysis.

植物人是指只有呼吸和心跳而没有其他活动的病人，他肯定没有受损伤的部位是（　　）

A．大脑

B．小脑

C．脑干

D．大脑皮层