For the following cash flow pattern of $486 in period zero, $265 in period 1 , and $281 in period 2 , is the IRR above, below or equal to 10% ? A. Below because at 10%, the NPV is negative. B. Below because at 10%, the NPV is positive. C. Above because at 10%, the NPV is positive. D. Equal to because at 10%, the NPV =0