12. Which of the following statements is most CORRECT? a. The NPV method assumes that cash flows will be reinvested at the risk-free rate whulle the IRR method assumes reinvestment at the IRR. b. The NPV method assumes that cash flows will be reinvested at the cost of capital whe the IRR method assumes reinvestment at the risk-free rate. c. The NPV method assumes that cash flows will be reinvested at the cost od caprawi the IRR method assumes reinvestment at the IRR d. The MIRR method assumes that cash flows will be reinvested at the risk-free ante wie the IRR method assumes reinvestment at the IRR