ABC Corp. has $75,000 that it can invest for two and half years. After that, the funds are needed to repay an outstanding bond issue. The company has two potential projects that are within the funding limit. Project A has an initial cost of $40,000 and cash flows of $24,000 a year for two years. Project B has an initial cost of $75,000 and cash flows of $27,000 a year for four years. If the required rate of return on both projects is 12 percent, what is your recommendation?