Due to which of the following reasons is the net present value (NPV) method preferred over the internal rate of return (IRR) method when choosing among mutually exclusive alternatives? O a. The NPV method measures the return in terms of income, whereas the IRR method measures the return in terms of a project's cash flows. b. The NPV method considers the time value of money while making a capital investment decision, whereas the IRR method considers the accounting rate of return while making a capital investment decision c. The NPV method assumes that each cash inflow received is reinvested at the required rate of return, whereas the IRR method assumes that each cash inflow is reinvested at the computed IRR O d. The NPV method measures profitability in relative terms, whereas the IRR method measures it in absolute terms