Which of the following is most likely to be correct?

1. Internal Rate of Return (IRR) is always equal to the Cost of Capital

2. If Internal Rate of Return (IRR) > Cost of Capital = Net Present Value (NPV) is positive

3. Internal Rate of Return (IRR) is always smaller than the Cost of Capital

4. Internal Rate of Return (IRR) is always larger than the Cost of Capital

5. If Internal Rate of Return (IRR) > Cost of Capital = Net Present Value (NPV) is negative