A firm is evaluating two independent projects utilizing the internal rate of return technique. Project X has an initial investment of $80,000 and cash inflows at the end of each of the next five years of $25,000. Project Z has an initial investment of $120,000 and cash inflows at the end of each of the next four years of $40,000. The firm should ________.

	A	accept both the projects because they have equal IRR
	B	accept Project Y because its IRR is higher than Project Z
	C	reject both the projects because they have negative IRR
	D	accept Project Z because its IRR is higher than Project X