Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .Neptune Ltd.wants to expand its operations by manufacturing a new product line.New equipment will cost $225,000.Incremental sales are estimated at $150,000 per year for 6 years.Variable costs of producing the new product line are 52% of sales and incremental annual fixed costs are $25,000.The equipment can be salvaged after 6 years for 16% of its original cost.The company's required rate of return for new projects is 18%.Ignore income taxes.
-The time value of money

A) is equal to the rate of inflation.
B) includes the rate of inflation.
C) is the same value for all companies.
D) is equal to the bank prime rate.
E) is the opportunity cost of not having the money today.