A project requires an initial investment of $$100,000$ and is expected to produce a cash inflow before tax of $$27,900$ per year for five years. Company A has substantial accumulated tax losses and is unlikely to pay taxes in the foreseeable future. Company B pays corporate taxes at a rate of $21\%$ and can claim $100\%$ bonus depreciation on the investment. Suppose the opportunity cost of capital is $11\%.$ Ignore inflation.

a$.$ Calculate project NPV for each company. $($Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$