Which of the following statements is incorrect? A. Assuming a project has normal cash flows (that is, the initial cash flow is negative, and all other cash flows are positive), the NPV will be positive if the IRR is less than the cost of capital B. Assuming a project has normal cash flows, (that is, the initial cash flow is negative, and all other cash flows are positive), any independent project acceptable by the NPV method will also be acceptable by the IRR method C. If IRR = the cost of capital, then NPV = 0 D. NPV can be negative, even if the IRR is positive E. If the NPV of a normal project is greater than 0, the company should accept the project