effective annual rate of 15%.) What about the NPV rule? The annual IRR is 12.57%. (Round to two decimal places.) The IRR rule advises: (Select the best choice below.) A. Since the IRR is less than the cost of capital, 15%, Smith should accept this opportunity. B. With an IRR of 15% and with Smith's cost of capital at 12.57%, according to the IRR rule, she should reject this opportunity. C. Since the IRR is less than the cost of capital, 15\%, Smith should turn down this opportunity. D. None of the above. The NPV is $. (Round to the nearest dollar.)