When Comparing the Net Present Value (NPV) and the Internal

When comparing the net present value (NPV) and the internal rate of return (IRR) , what is the most significant difference?

A) Profitability is measured in relative terms using NPV and absolute terms using IRR.
B) The time value of money is used to calculate the NPV, but not the IRR.
C) The time value of money is used to calculate the IRR, but not the NPV.
D) The NPV assumes that each cash inflow received is reinvested at the rate of return, but the IRR assumed that each cash inflow is reinvested at the computed IRR.