Lamesa Lamp and D$$cor Shop wants to open a new location. The initial cost estimate and cash flows for the proposed expansior are given below. Should the new expansion project be accepted or rejected if the firm's cost of capital is $15\mathrm{.}0$ percent? No cash flows are projected after year $4.$

A$.$ NPV $($negative$)-$ $$48,527,$ IRR $17\mathrm{.}2$ percent

B$.$ NPV $($negative$)-$$$48,527$ IRR $12\mathrm{.}6$ percent