Please calculate the NPV and the IRR for a project requiring a return of 12.5%, with an initial investment of ($150,000) plus the following cash flows: Year 1 $55,000; Year 2 $51,000; Year 3 $47,000; Year 4 $42,000. Please calculate the IRR and the NPV.

		A. IRR 11.97% and NPV ($-1,584.82) negative
		B.IRR 11.97% and NPV $1,584.82 positive
		C.IRR 12.50% and NPV ($-1,584.82) negative