Which of the following statements most accurately describes the relationship between the NPV and IRR? A. If a project has a negative NPV, the discount rate is less than the IRR B. If a project has a positive NPV, the IRR is always higher than the discount rate C. If a project has conventional cash flows and the NPV is negative, the IRR is less than the discount rate D. The IRR rule and NPV rule will always yield the same decision E. At the crossover rate, the NPV's of two projects will both be zero