The relationship between NPV and RR is such that for conventional projects: A) The IRR of a project is equal to the firm's cost of capital (discount rate) if the NPV of the project is $0 B) If the NPV of a project is negative, the IRR must be greater than the cost of capital (discount rate) C) The IRR is the slope of the NPV profile. D) Both approaches always provide the same ranking of alternative investment projects E) None of these are correct