Which of the following statements related to the internal rate of return (IRR) is correct? OA. A project with an IRR equal to the required return would reduce the value of a firm if accepted. OB. The IRR yields the same accept and eject decisions as the net present value method given mutually exclusive projects. O C. The payback period is a better method of analysis than the IRR from a financial point of view. O D. The IRR is equal to the required return when the net present value is equal to zero. What is the profitability index for the following set of cash flows if the relevant discount rate is 10 percent? Year Cash Flow 0 $26,300 1 18,400 15,200 8,600 OA. 1.36 B. 1.92 D. 0.87