9. (12%) Net Present Value: You are considering two mutually exclusive projects, Project A and Project B. Using NPV as your decision tool, which project should you accept and why? Notes: 1) There is no salvage value; 2) there is no further revenue at the end of Year 3 for Project A; and 3) there are no additional earnings at the end of year 2 for Project B. Show your NPV calculations for both projects. Project A Project B Initial cost: $48,000 Discount Rate 11.25% Initial cost: $126,900 Discount Rate 10.75% Annual revenues: Year 1 $18,400 Year 2 $31,300 Year 3 $11,700 Year 4 $ 0 Annual revenues: Year 1 $69,700 Year 2$ 80,900 Year 3 $0 . A. NPV Calculations and Final Answer? B. Best Option