FASB Financial Accounting Concepts on Using Estimated Future Cash Flow

FASB financial accounting concepts on using estimated future cash flow information in accounting measurements to value various assets and liabilities identified each of the following elements except

A) an estimate of the future cash flows and the timing of those cash flows.
B) an increase in the interest for any expected risk.
C) estimates about variations in the amount or timing of those cash flows.
D) that estimated cash flows should reflect a single most likely minimum or maximum possible amount, rather than a range of possible cash flows.