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Answer (C) is correct . Uncertainty can be compensated for by adjusting the desired rate of return. If projects have relatively uncertain returns, a higher rate should be required. A lower rate of return may be acceptable given greater certainty. The concept is that with increased risk should come increased rewards, i.e., a higher rate of return.

Answer (A) is incorrect because Preparing an analysis of probability of outcomes is not a simple method of adjustment.
Answer (B) is incorrect because Accelerated depreciation should probably be used for tax purposes in every capital project to minimize taxes in early years.
Answer (D) is incorrect because Uniformly increasing the estimated cash flows and/or ignoring salvage values introduces error into the capital budgeting analysis.