$17.$ Wilma is analyzing two mutually exclusive projects of similar size. Both projects have $10-$year lives. Project A has a NPV of $$182,938,$ a payback period of $5\mathrm{.}8$ years, an IRR of $17\mathrm{.}9$ percent, and a cost of capital of $12\mathrm{.}6$ percent. Project B has an NPV of $$196,847,$ a payback period of $6\mathrm{.}73$ years, and IRR of $15\mathrm{.}8$ percent, and a cost of capital of $13\mathrm{.}8$ percent. Wilma can afford to fund either project, but not both. She should accept:A$.$Project A because of its IRR.B$.$Project A because it has both the higher IRR and lower cost of capital.C$.$Project A because it is better than Project B for two of the three decision criteria.D$.$Project B based on its NPV$.$E$.$Project A because of its shorter payback period.