Najaf Investments is considering two investment opportunities: - Option A: Requires an initial investment of IQD 500,000,000 and generates annual cash flows of IQD 150,000,000 for the next 5 years. - Option B: Requires an initial investment of IQD 600,000,000 and generates annual cash flows of IQD 120,000,000 for the next 8 years. Calculate the payback period for each option and determine which investment Najaf Investments should pursue based on the payback period. Additionally, calculate the Net Present Value (NPV) of each option using a discount rate of 10%, and interpret the NPV results to provide recommendations for Najaf Investments' investment decision.