The following table presents information on a potential project currently being evaluated by XYZ$.$ Which assertion about statement $1$ and statement $2$ is true?

Expected cash flows $($number of years from today$)$ Cost of capital

$01234$

$-$$$82,000\mathrm{.}00$ $$40,000\mathrm{.}00$ $$21,000\mathrm{.}00$ $$33,000\mathrm{.}00$ $$6,000\mathrm{.}0015\mathrm{.}32\%$

Statement $1$: XYZ would accept the project based on the project's net present value and the NPV rule.

Statement $2$: XYZ would accept the project based on the project's payback period and the payback rule if the payback threshold is $2\mathrm{.}64$ years

$.$

Statement $1$ is false and statement $2$ is false

Statement $1$ is true and statement $2$ is false

Statement $1$ is false and statement $2$ is true

Statement $1$ is true and statement $2$ is true