A firm is considering two projects A and B with the given cash flows; the firm's cost of capital is 12%. The NPV and IRR of Project A are as given in the table: t CFL(A) CFt(B) 0 ($20,000.00) ($25,000.00) 1 $8,000.00 $12,000.00 $8,000.00 $12,000.00 N 3 $8,000.00 $5,500.00 4 $5,000.00 $5,500.00 NPV $2,392.24 ? IRR 17.93% ? If the projects are mutually exclusive, the NPV criterion would select