Which of the following projects would you feel safest in accepting? Assume the opportunity cost of capital to be $12\%$ for each project. A$)"$A$"$ has a small, but negative, NPV$.$ B$)"$B$"$ has a positive NPV when discounted at $10\%.$ C$)"$C$\text{'}$s$"$ cost of capital exceeds its rate of return. D$)"$D$"$ has a zero NPV when discounted at $14\%.$