When Making a Capital Budgeting Decision,which of the Following Is/are

When making a capital budgeting decision,which of the following is/are NOT relevant?
I.The size of a cash flow.
II.The risk of a cash flow.
III.The accounting earnings from a cash flow.
IV.The timing of a cash flow.

A) I only
B) II only
C) III only
D) II and III only
E) III and IV only
F) They are all relevant