$(2$ points$)$ When using the intemal rate of return $($IRR$)$ investment rule, we compare:

A$.$ the average retum on the investment opportunity to returns on all other investment opportumities in the market.

B$.$ the average return on the investment opportunity to returns on other altematives in the market with equivalent risk and maturity.

C$.$ the NPV of the investment opportumity to the average returm on the investment opportumity.

D$.$ the average retum on the investment opporturithy to the risk$-$free rate of retum.