Using an Excel Spreadsheet to Calculate Net Present Value (NPV)has

Using an Excel spreadsheet to calculate net present value (NPV) has an advantage over using a financial calculator because

A) the spreadsheet retains the full precision of all non-rounded numbers while the calculator will cumulate rounding errors.
B) not all financial calculators compute NPV using the same parameters.
C) financial calculators cannot differentiate between payments made immediately or payments deferred by one period.
D) financial calculators cannot solve when the unknown is other than NPV (e.g.: NPV given, solve for the interest rate) .