Which TWOof the following are advantages of the internal rate of return (IRR) approach to investment appraisal? 1.Clear decision rule 2.Takes into account the time value of money 3.Assumes funds are re-invested at the IRR 4.Considers the whole project A、1, 2 and 4 only B、2, 3 and 4 only C、2 and 4 only D、1, 2 and 3 only