Fernando Constantia, an engineer at Brandy River Vineyards, has a $120,000 budget for winery improvements. He has identified four investments, all of five years' duration, which have the cash flows shown in the accompanying table. Assuming the four investments are independent, use the IRR method to select which, if any should be chosen. Use a MARR of 8 percent. \begin{tabular}{ccrcccc} Alternative & \multicolumn{1}{c}{0} & 1 & 2 & 3 & 4 & 5 \\ A & $120,000 & $29,800 & $29,800 & $29,800 & $29,800 & $29,800 \\ B & $120,000 & $6,200 & $12,400 & $24,800 & $49,600 & $99,200 \\ C & $120,000 & $60,500 & $60,500 & $12,100 & $0 & $0 \\ D & $120,000 & $0 & $0 & $0 & $0 & $950,000 \end{tabular} Give the IRR for each alternative and indicate whether or not it is acceptable. AlternativeABIRR%%Acceptable