Following questions $1$ and $2,$ which of the following statements about the IRR rule is false? A$.$ The IRR of the project would be higher if the cash flow in year $3$ is increased to $$7,500.$ B$.$ The IRR of the project will remain the same as in question $1$ even if the cost of capital is increased to $20\%.$O C$.$ The investment decision by the IRR rule will remain unchanged even if the cost of capital is increased to $20\%.$ D$.$ Both $($B$)$ and $($C$)$ are false.