Please show all work and solve the question in excel.

For the following cash flow pattern of $486 in period zero, $265 in period 1 , and $281 in period 2 , is the IRR above, below or equal to 10% ? A. Equal to because at 10%, the NPV =0. B. Above because at 10%, the NPV is positive. C. Below because at 10%, the NPV is negative. D. Below because at 10%, the NPV is positive