13. Which of the following statements is most correct? A. If a project's internal rate of return (IRR) exceeds the cost of capital, then the project's net present value (NPV) must be positive. B. If Project A has a higher IRR than Project B, then Project A must also have a higher NPV. C. The IRR calculation implicitly assumes that all cash flows are reinvested at a rate of return equal to the cost of capital D. Statements a and b are correct. E. None of the statements above is correct