Which of the following statements accurately describes the internal rate of return (IRR)?
A) the internal rate of return is the good feeling you get inside when you earn a return on your investment.
B) The internal rate of return is calculated as the discount rate that makes the net present value of cash flows from an investment equal to zero.
C) Internal rate of return refers to the total amount of return generated from an investment.
D) Internal rate of return is synonymous with the return on investment (ROI).