$2-$Project A has an initial investment of Rs$.195$ million and projected cash inflows of Rs$.50,00,000$ for $5$ years. Project B has an initial investment of Rs$.16\mathrm{.}5$ million and projected cash inflows of Rs$,45,00,000$ for $5$ years. Assume the discount rate to be $9$ percent during Year $1$ and thereby increases by $1$ percent each year. Work out the NPV of the two projects and compare the resuls Which project should be approved? Why?