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; and year 3$150,000 9 A. Using a 8% rate of return, what is the net present value of project A ? 9B. Using a 8% rate of return, what is the net present value of project B ? C. Using a 8% rate of return, which decision should the financial manager make