Suppose your firm is considering investing in a project with an initial investment of $100,000 and the cash flows shown as follows, that the required rate of return on projects of this risk class is 8 percent. Use the IRR decision rule to evaluate this project; should it be accepted or rejected?

Time		1	2	3	4	5
Cash Flow		30,000	45,000	55,000	30,000	10,000

A) 4.95 percent, reject

B) 4.95 percent, accept

C) 23.18 percent, reject

D) 23.18 percent, accept