(A) What is meant by SMART Objectives. Elaborate. (B.) Project A has an initial investment of Rs. 22 lakhs and projected initial insecti cash inflows of Rs. 6,00,000 for 5 years. Project B has an initial investment of Rs. 37 lakhs and projected cash inflows of Rs. 10,00,000 for 5 years. Assume the discount rate to be 10 percent during Year 1 and thereby increases by 1 percent each year. Work out the NPV of the two projects and compare the results. Which project should be approved?