Which of the following is NOT an element involved in the creation of store atmospherics?

If the net present value of a project which costs $20,000 is $5,000 when the discount rate is 10 percent, then the:

A) net present value of the cash inflows is $4,500. B) project's internal rate of return is greater than 10 percent. C) project's IRR equals 10 percent. D) project's cash inflows total $25,000.

If a firm is subject to capital rationing, it has only a fixed number of dollars available for capital expenditures and numerous projects compete for these dollars

Indicate whether the statement is true or false