Ian Corp. is considering two expansion projects. The first project streamlines the company's warehousing facilities. The second project automates inventory utilizing bar code scanners. Both projects generate positive NPV$,$ yet lan Corp. only chooses the bar coding project. Why?

A$.$ The payback is greater than the warehouse project's life.

B$.$ The internal rate of return of the warehousing project is less than the company's required rate of return for capital projects.

C$.$ The company is practicing capital rationing.

D$.$ All of the above are true.