DiMaggio Inc. has the following investment opportunities:

$\backslash$table$[[,,\backslash$table$[[$Annual$],[$Croject$]],$Life,$],[,,\backslash$table$[[$Cash$],[$Inflows$]],($Years$),$IRR$],[$A$,$$$10,000,$$$10,800,1,],[$B$,5,000,3,075,2,14\mathrm{.}99],[$C$,12,000,5,000,3,],[$D$,3,000,1,009,4,13\mathrm{.}02]]$

The IRRs for Projects A and C$,$ respectively, are:

$8\%$ and $24\%$

$18\%$ and $20\%$

$16\%$ and $14\%$

$12\%$ and $40\%$