Which of the following statements is most correct? (Points : 6) A. If a project with normal cash flows has an IRR that exceeds the cost of capital, then the project must have a positive NPV. B. If the IRR of project A exceeds the IRR of project B, then project A must also have a higher NPV. C. The modified internal rate of return (MIRR) can never exceed the IRR. D. Answers A and C are correct. E. None of the answers above are correct