The Net Present Value Method Takes into Account Which of the Following

The net present value method takes into account which of the following?
$\begin{array}{|l|l|}\hline \text { Cash Flow over Life of Project } & \text { Time Value of Money } \\\hline \text { A) No } & \text { Yes } \\\hline \text { B) No } & \text { No } \\\hline \text { C) Yes } & \text { No } \\\hline \text { D) Yes } & \text { Yes } \\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D