In$-$N$-$Out Burger is considering two projects. Project A consists of creating an outdoor eating area on the unused portion of the restaurant's property. Project B would use that outdoor space for creating a drive$-$thru service window. When trying to decide which project to accept, the firm should rely most heavily on which one of the following analytical methods?

Net present value

Accounting rate of return

Profitability index

Payback

Internal rate of return