Project A has an internal rate of return $($IRR$)$ of $17$ percent. Project B has an IRR of $14$ percent. Both projects have a cost of capital of $15$ percent. Which of the following statements is most correct?

A$.$ Project A must have a higher net present value than Project $b.$

B$.$ Both projects have a positive net present value.

C$.$ The net present value for Project $B$ is negative.

D$.$ Project B is acceptable only if Projects A and $B$ are independent.