Which among the following is not true ?

(A) Capital budgeting is the process of evaluating and selecting long-term investments that are in line with the goal of investors' wealth maximization

(B) The common traditional capital budgeting techniques are Payback Period and Accounting Rate of Return

(C) Modified Internal Rate of Return (MIRR) is the discount rate that equates the present value of the expected cash inflows with the initial cash outflow

(D) All the above statements are true