You are evaluating the following two mutually exclusive projects: Year O 1 2 3 Project A - $50,000 $24,800 $36,200 $21,000 Project B -$45,000 $41,000 $20,000 $10,000 The cost of capital is 13.8%. Your decision to choose which project would be better based on: O Project B because it has a higher IRR than project A. O Project B because it has a shorter payback period than project A. O Project A because its NPV is about $100 more than the NPV of project B. O Project A because its NPV is about $738 more than the NPV of project B