Based on your preceding answers in the excel sheet down below,, (a) Which decision rule - IRR or NPV - would you use to make a capital budgeting decision between Project A and Project B? (b) What are your reasons for choosing that rule?

Net Present Value at Rate of... \begin{tabular}{|r|r|r|r|} \hline 5% & $4,916 & ($5,543) \\ \hline 10% & $2,438 & ($2,702) \\ \hline 15% & $420 & ($953) \\ \hline \end{tabular}