Given the following cash flows for two independent projects, and a required rate of return of 12%, which of the following statements is correct?

Year	Project A	Project B
0	-96,000	-93,000
1	2,400	73,000
2	4,800	48,000
3	78,000	4,800
4	84,000	4,800

a-Because of size disparity, IRR indicates that Project B is better, but NPV indicates that Project A is better.

b-Because of size disparity, IRR indicates that Project A is better, but NPV indicates that Project B is better.

c-Because of time disparity, IRR indicates that Project B is better, but NPV indicates that Project A is better.

d-Because of time disparity, IRR indicates that Project A is better, but NPV indicates that Project B is better.

e-Time/size disparity is not a concern in this scenario. Both projects should be accepted.