Which of the following statements about the financial feasibility report is TRUE? a. The financial feasibility report must be developed by an external consultant. b. Since the purpose of the financial feasibility report is to preliminarily assess the feasibility of the project, no detailed cash-flow analysis is needed. c. An analyst must use both objective information and subjective judgment in developing the report. d. Financial feasibility is the first to be evaluated in a feasibility study and therefore is the most elaborate and important element of the feasibility report