See the graph below, which of the following statements is CORRECT? NPV Cross-Over Rate 15% Discount Rate Project BIRR Project A IRR 1) Project A and B have the same NPV at discount rate of 15%. 2) Project B's IRR will exceed Project A's IRR when discount rate is greater than 15% 3) Project A's payback period is shorter than Project B's payback. 4) Regardless of discount rate, Project B is recommended based on its NPV value