Franks Food is considering a project that will produce annual cash flows of $43,800, $40,200, $46,200, and $38,550 over the next four years, respectively. What is the internal rate of return if the initial cost of the project is $127,900?

A. 12.24 percent

B. 11.28 percent

C. 10.19 percent

D. 12.83 percent

E. 13.00 percent