A. Project L costs $65,000, its expected cash inflows are $13,000 per year for 12 years, and its WACC is 12%. What is the project's NPV? Do not round intermediate calculations. Round your answer to the nearest cent.

B. Project L costs $47,294.38, its expected cash inflows are $10,000 per year for 9 years, and its WACC is 12%. What is the project's IRR? Round your answer to two decimal places.