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 7%? A. Below because at 7%, the NPV is positive. B. Below because at 7%, the NPV is negative. C. Equal to because at 7%, the NPV = 0. D. Above because at 7%, the NPV is positive