Two firms are faced with the same potential investment. The project costs $12 million and will result in cash flows of $6 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.

Only firm A should invest in the project.

Only firm B should invest in the project.

Firms with different costs of capital will always reject identical projects.