A proposal is not a Capital Budgeting proposal if it: ?

<p style="text-align:justify;"><strong><span>(a) is related to Fixed Assets,</span></strong></p> <p style="text-align:justify;"><strong><span>(b) brings long-term benefits,</span></strong></p> <p style="text-align:justify;"><strong><span>(c) brings short-term benefits only,</span></strong></p> <p style="text-align:justify;"><span><strong>(d) has very large investment.</strong></span></p>