Aproject has the following incremental cash flows for years zero through year 5 respectively: -$2,500, $800, $600, $700, $400 and $300. if the firm's cost of capital is 8%, according to the irr decision rule, should the firm accept or reject this project and why? a. the project should be accepted because the irr is above the cost of capital. b. the project should be rejected because the irr is less than the npv. c. the project should be rejected because the irr is less than the cost of capital. d. the project should be accepted because the irr is greater than the npv.