Why do we prefer NPV over IRR for conflicting results while making capital budgeting decisions? O A NPV assumes cash flows are reinvested at the internal rate of return (discount rate), which is a more realistic assumption IRR assumes reinvestment at the cost of capital (not realistic) OB. NPV assumes cash flows are reinvested at the cost of capital (discount rate), which is an unrealistic assumption. IRR assumes reinvestment at the internal rate of return (more realistic) OC. NPV assumes cash flows are reinvested at the cost of capital (discount rate), which is a more realistic assumption, IRR assumes reinvestment at the internal rate of return (not realistic) OD. IRR assumes cash flows are reinvested at the cost of capital (discount rate), which is an unrealistic assumption. NPV assumes reinvestment at the internal rate of retum (more realistic) OE NPV assumes cash flows are reinvested at the internal rate of return (discount rate), which is an unrealistic assumption IRR