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: It CFt(A) CFt(B) 0 ($ 20,000.00) ($25,000.00) $8,000.00 $12,000.00 2 $8,000.00 $12,000.00 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 IRR criterion would select: IRR cannot distinguish between the projects Project B Project A Neither of the projects is recommendable