Your firm is considering a project with the following timeline and cash flows:

Year 0: $14,000

Year 1: $2,880

Year 2: $3,146

Year 3: $2,548

Year 4: $3,682

What's the IRR statistic for the project, and should the firm accept or reject the project if the appropriate cost of capital is 11 percent?

A. 2.8 percent; Reject

B. 11.4 percent; Accept

C. 5.2 percent; Reject

D. 14.2 percent; Accept