XYZ Corporation is considering two investment opportunities, Investment X and Investment Y, with the following details:

• Investment X: Cost of Capital - 8%, Initial Investment - $150,000, Cash Inflow Year 1 - $40,000, Cash Inflow Year 2 - $50,000, Cash Inflow Year 3 - $60,000
• Investment Y: Cost of Capital - 12%, Initial Investment - $180,000, Cash Inflow Year 1 - $55,000, Cash Inflow Year 2 - $65,000, Cash Inflow Year 3 - $75,000 Develop a capital budgeting analysis comparing Investment X and Investment Y. Determine the net present value (NPV) and internal rate of return (IRR) for each investment. Recommend the most financially viable option and justify your choice.