Two firms are faced with the same potential investment. The project costs $11.2 million and will result in cash flows of $4.6 million per year for each of the next 3 years. Firm A has a discount rate of 9%, while Firm B's cost of capital is 15%. Based on NPV analysis, which of the following statements is true?

	a.	Only firm A should invest in the project.
	b.	Only firm B should invest in the project.
	c.	Both firms should invest in the project.
	d.	Neither firm should invest in the project.
	e.	Firms with different costs of capital will always reject identical projects.