Given our discussion on evaluating long-term decisions re. capital projects, which of the following projects is best? \begin{tabular}{|c|c|c|c|} \hline Project D: & NPV: \( \$ 45,000 \) & ROI \( 15.5 \% \) & Payback 3.2 years \\ \hline Project C: & NPV: \( \$ 45,000 \) & ROI \( 15.5 \% \) & Payback 3.0 years \\ \hline Project B: & NPV: \( \$ 50,000 \) & ROI \( 15 \% \) & Payback 3.0 \\ \hline Project A: & NPV: \( \$ 50,000 \) & ROI \( 15 \% \) & Payback 3.2 years \\ \hline \end{tabular}

Given our discussion on evaluating long-term decisions re. capital projects, which of the following projects is best? Project D: NPV: $45,000 ROI 15.5% Payback 3.2 years Project C: NPV: $45,000 ROI 15.5% Payback 3.0 years Project B: NPV: $50,000 ROI 15% Payback 3.0