The independent projects shown below are under consideration for possible implementation by Renishaw, Inc. If the company's MARR is 14% per year and it uses the IRR method of capital budgeting, the projects it should select under a budget limitation of $105,000 are: (a) A, B, and C (b) A, B, and D (c) B, C, and D (d) A, C, and DFirst Annual Rate of Project Cost, Income,/Year Return, %A -20,000 4,000 20.0B -10,000 1,900 19.0C -15,000 2,600 17.3D -70,000 10,000 14.3E -50,000 6,000 12.0