Two firms are faced with the same potential investment. The project costs $12 million and will result in cash flows of $5 million per year for each of the next 3 years. Firm A has a discount rate of 10%, while Firm B's cost of capital is 14%. Based on NPV analysis, which of the following statements is true?

	Neither firm should invest in the project
	Both firms should invest in the project.
	Firms with different costs of capital will always reject identical projects
	Only firm A should invest in the project.