You are evaluating the following two mutually exclusive projects: Year O 1 2 3 Project A -$50,000 $24,200 $36,800 $25,242 Project B -$45,000 $39,000 $20,100 $18,000 The cost of capital is 12.6%. Your decision to choose which project would be better based on: Project B because it has a higher IRR than project A. Project B because it has a shorter payback period than project A. Project A because its NPV is about $100 more than the NPV of project B. Project A because its NPV is about $214 more than the NPV of project B