A CFO issued a report comparing two competing projects. She concludes that the NPV of project A is 100 lower than the project B. Please find out the requirement return.

Year	A	B
0	-800	-1,000
1	100	100
2	440	800
3	1,400	1,500

A. 15.23 percent

B. 21.43 percent

C. 60.22 percent

D. 46.34 percent

E. 5.28 percent