a firm utilizes a strategy of capital rationing, which is currently % 375,000 and is considering the following two projects: project a has a cost of $335,000 and the following cash flows: year 1 $140,000; year 2 $150,000; and year 3 $100,000. Project B has a cost of $365,000 and the following cash flows: year 1 $220,000; year 2 $110,000; what is the net present value of project A?