Consider the following two projects:

$\backslash$table$[[$Project$,$Year $0,$Year $1,$Year $2,$Year $3,$Year $4,$Year $5,$Year $6,$Year $7,$Discount$],[,$C$/$F$,$C$/$F$,$C$/$F$,$C$/$F$,$C$/$F$,$C$/$F$,$C$/$F$,$C$/$F$,$Rate$],[$Alpha$,-79,20,25,30,35,40,$N$/$A$,$N$/$A$,17\%],[$Beta$,-80,25,25,25,25,25,25,25,14\%]]$

Assume that projects Alpha and Beta are mutually exclusive. The correct investment decision and the best rationale for that decision is to

B$.$ invest in project Beta, since $IR{R}_B>IR{R}_A$

C$.$ invest in project Beta, since NPV $V_{\text{B}\text{e}\text{t}\text{a}}>NP{V}_{\text{A}\text{l}\text{p}\text{h}\text{a}}>0.$