Beam Cable Company is considering investing $450,000 in telecommunications equipment that has an estimated life of four years with no residual value. The cash inflows are as shown below: Year 1 $120,000 2 235,000 34 3 140,000 4 98,000 The present value of $1: 10% 11% 12% 13% 14% 1 0.909 0.901 0.893 0.885 0.877 2 0.826 0.812 0.797 0.783 0.769 3 0.751 0.731 0.712 0.693 0.675 4 0.683 0.659 0.636 0.613 0.592 5 0.621 0.593 0.567 0.543 0.519 The IRR of the project would be OA. between 9% and 10% OB. less than 10% OC. more than 13% OD. between 12% and 13%.